The Determinants of Key Audit Matters Disclosure : Evidence from Singapore
碩士 === 國立政治大學 === 會計學系 === 106 === After the outbreak of the financial crisis, investors gradually lost their trust in the audit report issued by the accountant. The standardization of the old-style report can no longer achieve the purpose of communication. Various reforms have emerged. Among them,...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/6884g8 |
| Summary: | 碩士 === 國立政治大學 === 會計學系 === 106 === After the outbreak of the financial crisis, investors gradually lost their trust in the audit report issued by the accountant. The standardization of the old-style report can no longer achieve the purpose of communication. Various reforms have emerged. Among them, the most significant and most influential reform is Key Audit Matters(KAM) were added to expose the most significant issues discovered by accountants during the audit. In recent years, many documents have also been devoted to the impact of key audit matters. And found certain influence on stakeholders.
The key audit matters are determined according to the professional judgment of the accountant and are selected from the communication matters with the governing unit., in order to explore the exposure factors affecting key audit matters, this study uses Singapore listed companies as a sample to exploring the relationship between the number of key audit matters and the characteristics of accounting firms and corporate governance. The empirical results show that the number of disclosures of key audit matters will be affected by the size of the accounting firm and the ratio of external directors of board.
|
|---|