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系統識別號 U0002-1407202009291900
中文論文名稱 關鍵查核事項減損是否能傳遞公司進行實質盈餘管理之資訊?
英文論文名稱 Can Key Audit Matters Impairments convey the Company's Real Earnings Management Information?
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 108
學期 2
出版年 109
研究生中文姓名 謝豐罄
研究生英文姓名 Feng-Ching Hsieh
學號 607600052
學位類別 碩士
語文別 中文
口試日期 2020-06-18
論文頁數 51頁
口試委員 指導教授-張瑀珊
委員-薛敏正
委員-江家瑜
中文關鍵字 關鍵查核事項  實質盈餘管理  資產減損 
英文關鍵字 Key Audit Matters  Real Earnings Management  Asset Impairment 
學科別分類
中文摘要 本文旨在探討當公司有減損跡象時,是否會透過執行實質盈餘管理來避免被提列減損;再者,由於實質盈餘管理並未違反一般公認會計原則之規範,故查核會計師是否會透過關鍵查核事項之報導,來傳訊公司進行實質盈餘管理之情況,以及實施關鍵查核事項後企業進行實質盈餘管理之情況是否有改變。為驗證本文之假說,本文以2013至2018年台灣上市櫃公司為樣本進行三階段分析探討,第一階段,由於公司是否提列減損與進行之實質盈餘管理間存在內生性之關係,故以Heckman 兩階段來估計Inverse Mills Ratio以控制其間之內生性關係;第二階段將Inverse Mills Ratio納入進行控制,以觀察實施關鍵查核事項前後公司之減損跡象,是否與企業進行之實質盈餘管理間有顯著關係;第三階段,再觀察公司前期的減損跡象及實質盈餘管理,是否與被提列減損關鍵查核事項間存在顯著關係,以了解公司是否透過實質盈餘管理避免被提列減損,且查核會計師是否能透過關鍵查核事項之資訊,傳遞投資人相關訊息。實證結果發現,有減損跡象之企業會進行實質盈餘管理以避免認列減損,且若公司前期有進行實質盈餘管理,則次期被查核會計師報導減損關鍵查核事項之可能性提高。其他分析結果更進一步發現,審計產業專家能洞悉企業進行實質盈餘管理之目的在於避免被提列減損。透過本文實證發現,會計師瞭解企業進行實質盈餘管理之行為,且會透過關鍵查核事項傳遞該項資訊。
英文摘要 The objective of this study was to determine whether performing real earnings management when a company is showing signs of asset impairment can prevent the impairment from being reported. Real earnings management does not violate generally accepted accounting principles, so auditors may use key audit matters to convey the real earnings management conditions of a company and whether there has been any change in the company’s real earnings management after the implementation of key audit matters. To verify this hypothesis, uses a Taiwanese listed cabinet company from 2013 to 2018 as a sample for three phases of analysis were performed. An endogenous relationship exists between real earnings management and whether a company reports impairment. Thus, in the first phase, Heckman’s two-stage procedure was employed to estimate the Inverse Mills Ratio and control said endogenous relationship. In the second phase, the Inverse Mills Ratio was included for control, and whether signs of impairment in companies before and after key audit matter implementation were significantly associated with real earnings management was observed. In the third phase, whether signs of impairment and real earnings management in companies in the previous period were significantly associated with the mention of impairment in key audit matters was observed, which provided an understanding of whether companies can prevent impairment from being reported using real earnings management and whether auditors can convey information regarding investors via key audit matters. The empirical results revealed that companies showing signs of impairment performed real earnings management to prevent impairment from being reported and that when companies engaged in real earnings management in the previous period, the likelihood that the auditor would report impairment in the key audit matters in the next period increased. Further analyses indicated that auditors with industry specialization can perceive that companies engage in real earnings management to prevent impairment from being reported. The empirical findings of this study indicate that auditors know when companies are performing real earnings management and pass on this information in the key audit matters.
論文目次 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第貳章 文獻探討與假說發展 7
第一節 關鍵查核事項 7
第二節 實質盈餘管理 11
第三節 減損跡象 15
第四節 假說建立 18
第參章 研究方法 20
第一節 實證模型 20
第二節 變數定義 22
第三節 樣本與資料來源 26
第肆章 實證結果與分析 29
第一節 敘述性統計 29
第二節 相關係數分析 32
第三節 迴歸分析結果 36
第四節 敏感性分析 41
第五節 其他分析 43
第伍章 結論與建議 45
第一節 研究結論 45
第二節 研究限制與建議 46
圖1 研究流程圖 6
表1 樣本分布表 27
表2 敘述性統計表及t檢定結果 30
表3 Pearson相關係數分析 33
表4 減損認列影響因素之迴歸分析結果 38
表5 減損跡象及關鍵查核事項實施前後對實質盈餘管理之迴歸分析結果 39
表6 實質盈餘管理及減損跡象對減損關鍵查核事項之迴歸分析結果 40
表7 減損跡象及關鍵查核事項實施前後對實質盈餘管理之敏感性分析 42
表8 實質盈餘管理及減損跡象對減損關鍵查核事項之其他分析 44
參考文獻 中文文獻
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