| Summary: | 碩士 === 中原大學 === 會計研究所 === 106 === Financial Supervisory Commission in Taiwan responds to the reform trend that has emerged from the West, and revise the relevant auditing standard communiques in accordance with International Standards on Auditing ISA700. It also stipulates that the listed company will use the SAS. No. 57 "Financial Statements Audit Report" and related communiques for the audit of financial statements starting from 2016. In the new reporting model requirements, the largest change and the most influential aspect are mainly requiring the accountant to communicate Key Audit Matter in the auditor''s report of the listed company''s financial statements. Taiwan see ISA 701 revise the SAS. No. 58.From the perspective of the accountant, we hope to further link the material issues with the disclosure of the notes to the financial statements, explain the reasons for identifying the significant risks and the audit procedures that are applicable, provide relevant and transparent information, and promote the communication value of the audit reports. This study mainly investigates whether the firm''s earnings conservatism is related to the number of key audit matters disclosed in the audit report after the implementation of the new auditing standards. The results of the study show that after controlling the endogeneity of earnings conservatism variables through the two-stage method of instrument variables, the firm''s accounting earnings conservatism has a significant positive correlation with the number of key audit matters disclosed. The results indicate that the better corporate earnings conservatism will enhance the possibility of the accountants in exposing key audit matters in the audit report and provide more information to the users of the financial statements to help increase the value of the audit report information.
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