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  1. NTU Theses and Dissertations Repository
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請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87850
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dc.contributor.advisor廖芝嫻zh_TW
dc.contributor.advisorChih-Hsien Liaoen
dc.contributor.author陳佳圻zh_TW
dc.contributor.authorChia-Chi Chenen
dc.date.accessioned2023-07-24T16:05:12Z-
dc.date.available2023-11-09-
dc.date.copyright2023-07-24-
dc.date.issued2023-
dc.date.submitted2023-06-14-
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張祐慈、謝安軒、陳美惠、 戚務君 ,2021, 關鍵查核事項複雜度與股價崩跌風險, 會計審計論叢,第11卷,第1期:1-31。
董冠彤,2018,審計委員會品質與新式查核報告關鍵查核事項之相關性研究,淡江大學會計學研究所碩士論文。
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杜榮瑞、林孝倫、 李德冠 ,2022, 關鍵查核事項的揭露與投資人對會計師責任判斷之關係,當代會計,第 23卷,第1期:1-39。
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dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87850-
dc.description.abstract本篇論文探討審計委員會的法務專長是否影響關鍵查核事項之揭露。利用2016-2021年非金融業之台灣上市上櫃公司為樣本,實證結果發現審計委員會法律專長與關鍵查核事項揭露程度呈正相關,亦即當公司的審計委員會具有至少一位法務專家、法務專家人數越多或比例越高時,關鍵查核事項的揭露字數越多。本文提出實證證據支持法律專家基於降低訴訟風險以及維持自身聲譽之考量,會促使查核會計師提高關鍵查核事項的揭露詳細程度,對於探討關鍵查核事項的文獻提出一個新的重要影響因素,此研究結果對實務界亦有參考價值。zh_TW
dc.description.abstractThis study examines the association between a firm’s audit committee legal expertise and the disclosure of key audit matters in the audit report. Using a sample of listed non-financial Taiwanese companies, we find a significantly positive association between audit committee legal expertise and the disclosure level of key audit matters. More specifically, when the company’s audit committee has at least one legal expert, or has a higher number or a higher proportion of legal experts, the audit report contains a greater number of words in the disclosure of key audit matters. This finding supports that legal experts tend to be more concerned about litigation risk and thus encourage a higher disclosure level of key audit matters. This study contributes to the literature by offering a new important determinant of key audit matter disclosure. The empirical results also have valuable practical implications.en
dc.description.provenanceSubmitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-24T16:05:12Z
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dc.description.provenanceMade available in DSpace on 2023-07-24T16:05:12Z (GMT). No. of bitstreams: 0en
dc.description.tableofcontents口試委員會審定書 i
誌謝 ii
摘要 iii
Abstract iv
第一章 序論 1
第二章 文獻探討與假說建立 3
第一節 關鍵查核事項的相關文獻 3
第二節 法律專長的相關文獻 6
第三節 研究假說 10
第三章 研究設計 11
第一節 實證模型 11
第二節 樣本與資料 13
第四章 實證結果 14
第一節 敘述統計分析 14
第二節 相關係數 14
第三節 迴歸結果 15
第五章 敏感性測試 16
第一節 審計委員會子樣本分析 16
第二節 加入控制公司高階主管之法律專長 16
第三節 法律專長之內生性 17
第六章 研究結論 18
參考文獻 19
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dc.language.isozh_TW-
dc.title審計委員會法律專長與關鍵查核事項揭露之關聯性zh_TW
dc.titleLegal Expertise in Audit Committees and the Reporting of Key Audit Mattersen
dc.typeThesis-
dc.date.schoolyear111-2-
dc.description.degree碩士-
dc.contributor.oralexamcommittee吳淑鈴;張祐慈zh_TW
dc.contributor.oralexamcommitteeShu-Ling Wu;Yu-Tzu Changen
dc.subject.keyword關鍵查核事項,審計委員會,法務專長,揭露品質,訴訟風險,zh_TW
dc.subject.keywordkey audit matter,audit committee,legal expertise,disclosure quality,litigation risk,en
dc.relation.page30-
dc.identifier.doi10.6342/NTU202301031-
dc.rights.note未授權-
dc.date.accepted2023-06-15-
dc.contributor.author-college管理學院-
dc.contributor.author-dept會計學系-
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