The Impacts of Auditor Rotation on The Disclosure of Key Audit Matters

• Main Authors: HSU,LENG-WAN, 許稜婉
• Other Authors: HE,LI-JEN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/n78fvg

碩士 === 國立雲林科技大學 === 會計系 === 107 === In order to increase the effectiveness of audit reports for the current complex business transactions and business environment, audit reports have been carried out in succession for countries around the world in recent years. The largest reform of the audit report is the requirement of increasing an addition section to discuss the Key Audit Matters (KAMs) to reduce information asymmetry. The disclosure of KAM, which can be regarded as part of audit quality, depends on the professional judgment of auditors, and auditor rotation is one of the most important factors to improve audit quality. Therefore, this study explores the impact of audit partner rotation on the disclosure of key audit matters. The study found that the rotation of audit partners can offer the better quality of KAM disclosure. In addition, the results of additional tests revealed that compared to the electronics industry, audit partner rotations of companies in non-electronic industries are more likely to affect the quality of KAM disclosure. The new accountant in the non-electronics industry will disclose the amount of KAM content to provide more information and better disclosure quality.