The Impact of New Audit Report on Quality of Information Disclosure：The Role of Financial Crisis and Corporate Governance Mechanism

• Main Authors: Suei-Ting Chen, 陳穗婷
• Other Authors: CHI-LIANG CHEN
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/2gx4z9

碩士 === 中原大學 === 會計研究所 === 106 === 　　In recent years, in order to increase the amount of information disclosure and quality of the audit report and to align it with international standards. After referencing the international laws and regulations, my national established the relevant bulletin, such as Statements on Auditing Standards No. 57 and No. 58. This study intends to explore whether my national will improve the quality of information exposure after the publication of the new law and auditing the change in the format and content of the report. In addition, the study further explores whether the company with financial crisis and the rigor of the corporate governance mechanism have any impact on the key audit matters in the audit report. The results indicate that after adopting the new audit report, the information disclosure quality is the companies that have been promoted, but those who have audited the financial crisis of the accountants and have loose corporate governance mechanisms, have not significantly increased or reduced the key audit matters. 　　In the sensitivity analysis, this study also divided the sample companies into listed and over-the-counter samples, and achieved a significant negative level in the sampled regression results of listed companies. This represents that the listed companies can improve the quality of information disclosure after adopting new inspection reports. In addition, it also pointed out that the better the independence of the board of directors in the corporate governance mechanism, the accountants will provide more key audit matters in the audit report, contrary to the previous assumptions of this study, but with Carcello, Hermanson, Neal and Riley (2002). The conclusions are the same. We believe that the better the corporate governance mechanism, the better the quality of the accountants employed by the company, so it can reveal more information in the audit report.