The Study of Key Audit Matters in Extended Audit Report
| Autor: | Chih-Cheng Chuang, 莊志誠 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 This study mainly discusses in the no.58 audit standard report issued by Taiwan in year 2015 whether the disclosure quantity of key audit matters(KAMs) issued by accountants will be affected by the scale of the company and accounting firm, and the impact of the disclosure of KAMs on the audit quality, and we further divide this disclosure into three cases to have a comprehensive study: KAMs are revealed for the first time, the quantity of revealed KAMs increase, and revealed KAMs are different from those in previous period. Using the listed and OTC companies which volunteer to adopt extended reports from 2016 to 2017 as research samples, empirical results indicate that the larger the company size is growing, the more the KAMs will be revealed, and the scale of accounting firm has statistically nothing to do with KAMs revealed. The reason might be that big four accounting firms will not change the quantity of revealed KAMs because of the litigation risk. In addition, we find that the audit quality really improves in three cases: when KAMs were disclosed for the first time, the words of revealed KAMs increased, and the current revealed KAMs are different from those in previous period. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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