系統識別號 | U0002-2401202209470300 |
---|---|
DOI | 10.6846/TKU.2022.00662 |
論文名稱(中文) | 關鍵查核事項對金融業盈餘管理之價值攸關性 |
論文名稱(英文) | The Impact of Key Audit Matters on Earnings Management and Value Relevance of the Financial Industry |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 110 |
學期 | 1 |
出版年 | 111 |
研究生(中文) | 羅嘉凰 |
研究生(英文) | Jia-Huang Luo |
學號 | 609600092 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2022-01-13 |
論文頁數 | 49頁 |
口試委員 |
指導教授
-
張瑀珊(ysc@mail.tku.edu.tw)
口試委員 - 江家瑜 口試委員 - 薛明賢 |
關鍵字(中) |
裁決性壞帳 衍生性金融商品 關鍵查核事項 價值攸關性 |
關鍵字(英) |
Abnormal loan loss provision Derivatives Key audit matters Value relevance |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本文旨在探討銀行業被出具關鍵查核事項與其進行盈餘管理間之價值攸關性影響,台灣自2016年起採用新式查核報告,故以2016年至2020年之金融業為研究對象。實證結果發現金融業之裁決性壞帳與衍生性金融商品間存在替代關係,在被出具與應收款項減損相關之關鍵查核事項時,較不受到裁決性壞帳與衍生性金融商品影響,然而在被出具與金融工具評價相關之關鍵查核事項時,發現會顯著負向影響衍生性金融商品之使用。再者,金融業在被出具與應收款項減損相關及與衍生性金融商品相關之關鍵查核事項時,會有負向之價值攸關性,但僅與應收款項減損相關之關鍵查核事項達顯著,其中裁決性壞帳部分,在出具不同關鍵查核事項時對價值攸關性影響有截然不同之結果,呈負向顯著與正向不顯著之價值攸關性,顯示盈餘管理工具在不同關鍵查核事項下存在不同之價值攸關性判斷。希冀透過本文結果,增加金融業在關鍵查核事項的影響發現,也提供未來相關研究不同之思考方向。 |
英文摘要 |
The objective of this study was to examine the influence of key audit matters and earnings management on value relevance in the financial industry. Extended audit reports were adopted in Taiwan in 2016, so we examined the financial industry from 2016 to 2020. The empirical results revealed a tradeoff relationship between abnormal loan loss provisions and derivatives in the financial industry. In financial firms where key audit matters related to the impairment of accounts receivable were reported, this relationship was less affected by abnormal loan loss provisions and derivatives. However, in financial firms where key audit matters related to the valuation of financial instruments were reported, we found a significantly negative impact on the use of derivatives. Furthermore, we observed negative value relevance in financial firms where key audit matters related to accounts receivable impairment and derivatives were reported. However, the negative value relevance was only significantly correlated with key auditor matters related to accounts receivable impairment. In the abnormal loan loss provisions portion, the influence of different key audit matters on value relevance varied, with some resulting in value relevance that was negative and significant as well as value relevance that was positive but not significant, thereby indicating that the value relevance resulting from different earnings management tools varies with the type of key audit matter. It is hoped that the results of this study can enrich findings regarding the influence of key audit matters in the financial industry and provide new directions of thinking for future research. |
第三語言摘要 | |
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 3 第三節 研究架構與流程 3 第貳章 文獻探討與假說發展 5 第一節 審計報告 5 第二節 盈餘管理 10 第三節 價值攸關性 17 第參章 研究方法 20 第一節 實證模型與變數定義 20 第二節 樣本選取與資料來源 29 第肆章 研究結果 31 第一節 敘述性統計 31 第二節 相關係數分析 34 第三節 迴歸分析 37 第伍章 結論與建議 43 第一節 研究結論 43 第二節 研究限制與建議 44 參考文獻 45 圖目錄 圖 1 研究流程圖 4 表目錄 表 1 金融、保險與證券期貨業2016年至2020年之KAM項目 29 表 2 樣本篩選表 30 表 3 敘述性統計 33 表 4 Pearson相關係數表 35 表 5 盈餘管理之迴歸分析結果 40 表 6 價值攸關性之迴歸分析結果 42 |
參考文獻 |
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