The Impact of Key Audit Matters on Financial Statement Earnings Quality and Audit Fee – The case of Financial Industry

• Main Authors: Jing-Wei Wang, 王靖為
• Other Authors: Chi-Liang Chen
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/y856c5

碩士 === 中原大學 === 會計研究所 === 107 === The extended audit report not only is a new revolution of auditing in the field of accounting, but also a popular research topic. The communication between key audit matters is the most different part of the listed company''s extended audit report from previous audit reports. This study uses Discretionary Bad Debt as a proxy variable for financial statement earnings quality to explore the impact of key audit matters'' communication on financial statement earnings quality and audit fee. And further explore whether the number of key audit matters communications affect financial statement earnings quality and audit fee, also set up financial industry as a sample of researching. The empirical results show that items and amount of communication between key audit matters in the audit report doesn’t have significant impact on financial statement earnings quality. In terms of the impact of audit fee, the empirical results show that the impact of key audit matters'' communication on the financial industry''s audit fee is positive but not significant, and the number of key audit matters communication has a positive impact on audit fee.