The Impact of Accountant Industry Specialization and Checking Experience on Key Audit Matters
碩士 === 國立高雄科技大學 === 會計系 === 107 === Starting from 2016, listed companies in Taiwan are required to prepare a new type of audit report called “expanded audit report”. The key audit matters in this type of report can reveal information that is more relevant to the target readers based on accountants’...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6673c9 |
| Summary: | 碩士 === 國立高雄科技大學 === 會計系 === 107 === Starting from 2016, listed companies in Taiwan are required to prepare a new type of audit report called “expanded audit report”. The key audit matters in this type of report can reveal information that is more relevant to the target readers based on accountants’ professional judgment. This study aims at examining how accountants’ industry specialization and audit experience can impact the amounts of key audit matters they disclose. The empirical results show that: (1) compared to accountants with low level of industry specialization, accountants with high level of industry specialization tend to disclose more key audit matters; (2) there is no correlation between the amounts of key audit matters disclosed and the level of audit experience of accountants; and (3) if the accountants have high level of industry specialization and audit experience, they tend to disclose more key audit matters.
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