The relationship between key audit matters, notes to financial reports and corporate earnings management
| Autor: | LIN, JIA-QING, 林佳慶 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The Financial Supervisory Commission R.O.C(Taiwan) released SAS NO.58「Communicating Key Audit Matters in the Independent Auditors Report」in 2016. SAS NO.58 required auditors to disclose Key Audit Matters in the audit report of the listed company’s financial statements. Using the information, investors and other stakeholders can be better understand the important financial status and information. It can be expected to improve the transparency of the audit report through the disclosure of key matters, and to improve the overall audit quality. This study explores the relationship between key audit matters and corporate earnings management in the 2016 and 2017 listed companies. And explores whether the key audit matters mentioned in the notes to financial reports have an impact on corporate earnings management. The empirical results show that the key audit matters have no significant impact on corporate earnings management, but when the key auditing matters are mentioned notes to financial reports, the degree of corporate manipulation through earnings management is low. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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