| Summary: | 碩士 === 國立政治大學 === 會計學系 === 106 === This study investigates whether the existence and the characteristics of audit committee (i.e., accounting profession, number of meetings, and multiple-directorships) affect the quality of information disclosure in Key Audit Matters (KAMs). In recent years, there have been major changes in audit reports, one of which is the disclosure of KAMs. The purpose of KAMs is to increase the information value of the audit reports. In 2015, the regulator in Taiwan incorporates the International Standards on Auditing to establish similar auditing standards. This study using Taiwanese data, examines and finds that number of meetings has a significantly positive association with the quality of the information disclosure in KAMs. Multiple-directorships has a significantly negative effect on the quality of information disclosure in KAMs. However, there is no relationship between the accounting profession of the audit committee members and the quality of the information disclosure in KAMs. The results suggest that diligence of audit committee can positively influence the quality of information disclosure, while the busyness of audit committee members has a negative influence.
|
|---|
