| Summary: | 碩士 === 中原大學 === 會計研究所 === 107 === Abstract
Financial statement is an important reference for investors’ decision-making. Since the global financial crisis, fraudulent financial statement has lowered investors’ confidence on financial statement. The previous standard accountant auditing report format did not match requirement. Therefore, investors and other interested parties began requiring accountants to provide more transparency auditing information for decision-making. The International Auditing Standards Board (IAASB) issued the revised International Auditing Standards “Accounting for Auditing” (ISA700) and (ISA701) related auditing standards bulletin. In order to comply with international standards and enhance competitiveness, our government released Auditing Standards No. 57 “Auditing Report of Financial Statements” in September 22, 2015 and Auditing Standards No. 58 “Communication on Critical Audit Issues in Auditing Report’ in April 12, 2016. These new standards effect and regulate public listed companies to keep step with international auditing standards starting from Year 2016.
The purpose of this study is to explore the relationship between the changes in key audit matters and earnings management, and to understand the relationship between the changes in key audits and the degree of corporate earnings management. The results of the study show that after controlling the endogenous nature of earnings management variables through the two-stage method of instrumental variables, the degree of earnings management is significantly negatively correlated with the change in the number of accounting items disclosed in the key audits of the auditor''s audit report.That is to say, when the degree of management of earnings management is higher, the possibility that the number of items of key check items increases is lower, When the degree of management of earnings management is higher, the probability of the number of items for key check items is reduced. and the tendency is not to change the disclosure items of key check items.
Keywords：Key audit matters, Endogeneity, Earnings management
|
|---|
