收入關鍵查核事項對自行申報營收與查核營收間差異之影響

The Impact of Revenue Key Audit Matters on the Difference between Self-declared and Audited Revenue

10.6538/TAR.202112_17(2).0004

鄭桂蕙(Kuei-Hui Cheng)；戴敏育(Min-Yuh Day)；林孝倫(Hsiao-Lun Lin)

收入關鍵查核事項 ； 溝通價值 ； 文字探勘 ； 查核程序 ； Revenue key audit matters ； Communication value ； Text-mining ； Audit procedures

中華會計學刊

17卷2期（2021 / 12 / 01）

309 - 356

繁體中文;英文

本文旨在探討會計師於查核報告收入關鍵查核事項中，所陳述會計師對於風險的因應之道，是否可解讀企業自行申報營收與查核營收間之差異。以2016至2018年上市櫃公司為樣本，並運用文字探勘技術擷取銷貨收入查核之相關程序。實證結果顯示，當會計師未提及風險評估程序時，會計師陳述進一步查核程序愈多，企業自行申報營收與查核營收間之差異愈大。而在會計師同時陳述執行風險評估程序與進一步查核程序下，所陳述風險評估程序較多且進一步查核程序較少者，企業自行申報營收與查核營收間之差異顯著較低。顯示會計師若在銷貨收入之查核過程中，透過較多風險評估程序評估後，認定客戶相對重大不實表達風險較低，從而執行較少的進一步查核程序時，銷貨收入認列金額允當表達的機率較高。反之，若會計師著重陳述進一步查核程序，自行申報營收與查核營收間之差異愈大。本文實證結果支持會計師於查核報告中揭露相關查核程序具關聯性，有助於傳達企業個別資訊予報表使用者，增進查核報告之溝通價值。

This study examines whether the audit procedures of revenue key audit matters interpret the difference between self-declared and audited revenue. We use data from 2016 to 2018 for listed companies in Taiwan as the sample and employ text and data mining to retrieve the relevant procedures in revenue audits. The results show that when auditors disclose that further audit procedures (FAPs) were performed but not risk assessment procedures (RAPs), the higher the number of audit procedures, the higher the level of difference between self-declared and audited revenue. However, when auditors disclose RAPs and FAPs on audit reports, the difference between self-declared and audit revenue is lower when the number of RAPs is high and the number of FAPs is low. The result supports the relevance of the auditor's disclosure of the relevant audit procedures in the audit report, which helps to communicate enterprise-specific information to the users of the audit report and enhances the communication value of the audit report.

1. 尤琳蕙,曾思齊,劉啟群(2017)。對強制編製企業社會責任報告書政策之市場反應：以臺灣為例。會計審計論叢，7(2)，1-22。
   連結：
2. 王元章,陳振傑(2011)。董監自利行為與核心代理問題之關聯性。財務金融學刊，19(4)，1-39。
   連結：
3. 吳淑幸(2018)。影響 IFRS 3 分攤購買價格至商譽的決定因素：報導誘因、IAS 36 與公司治理。中華會計學刊，14(2)，225-260。
   連結：
4. 林俊傑,劉梧柏,黃華瑋(2018)。公司治理評鑑與財務績效及公司價值之關聯性探討：以台灣上市櫃企業公司治理評鑑為例。商略學報，10(1)，23-46。
   連結：
5. 金成隆,紀信義,林裕凱(2005)。制性財務預測與法人說明會關聯性之研究。管理學報，22(5)，629-651。
   連結：
6. 范宏書,陳慶隆,李淑華,謝永明(2008)。審計調整數對公司財務報表公佈時效性之影響。輔仁管理評論，15(1)，73-105。
   連結：
7. 張森河,黃劭彥,王登仕,康照宗(2018)。經理人過度自信與審計能力對自結盈餘資訊揭露決策的影響。管理與系統，25(2)，45-188。
   連結：
8. 陳穗婷,陳計良,陳虹吟(2019)。新式查核報告對財務報表資訊揭露之影響。中原企管評論，17(1)，59-82。
   連結：
9. 曾家璿,史雅男(2019)。會計師產業專精與關鍵查核事項揭露之關聯。中華會計學刊，15(1)，37-76。
   連結：
10. 黃劭彥,鍾宇軒,沈子崴(2019)。法人說明會影音資訊之內涵。會計評論，68，39-80。
    連結：
11. 黃瓊瑤,王癸元,張鳳真(2013)。企業社會責任事件宣告與股價異常報酬之研究。當代會計，14(2)，175-204。
    連結：
12. 廖益興,高儷華,單騰笙(2018)。產業專精之查核是否能減緩企業之財稅差異？。經濟論文叢刊，46(1)，125-178。
    連結：
13. 盧陽正,魏裕珍,張倉耀,廖婉茹(2012)。公開新聞之資訊內涵能否增進臺灣企業信用評級慣用指標的預測能力？。台灣金融財務季刊，13(4)，27-53。
    連結：
14. 戴怡蕙(2020)。審計委員會的財務專家會影響穩健性嗎？。中華會計學刊，16(1)，37-85。
    連結：
15. 薛敏正,邱彥毅,邱詩婷(2017)。公司治理評鑑與盈餘品質。會計審計論叢，7(2)，57-83。
    連結：
16. 鍾宇軒,黃劭彥,戚務君(2013)。法人說明會對企業資訊不對稱的影響。管理學報，30(4)，295-322。
    連結：
17. 蘇裕惠,李冠德(2020)。關鍵查核事項的揭露數量對盈餘資訊內涵的影響。會計審計論叢，10(1)，1-38。
    連結：
18. 財團法人中華民國會計研究發展基金會，審計準則公報第 43 號「查核財務報表對舞弊之考量」。
19. 財團法人中華民國會計研究發展基金會，審計準則公報第 58 號「查核報告中關鍵查核事項之溝通」。
20. Anthony, J. H.,Ramesh, K.(1992).Association between accounting performance measures and stock prices.Journal of Accounting and Economics,15(2-3),203-227.
21. Arens, A. A.,Elder, R. J.,Beasley, M. S.,Hogan, C. E.(2020).Auditing and Assurance Services.Pearson:
22. Bauwhede, H. V.,Willekens, M.(2004).Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market.European Accounting Review,13(3),501-522.
23. Bédard, J.,Gonthier-Besacier, N.,Schatt, A.(2019).Consequences of expanded audit reports: Evidence from the justifications of assessments in France.Auditing: A Journal of Practice & Theory,38(3),23-45.
24. Boo, E.,Simnett, R.(2002).The information content of management’s prospective comments in financially distressed companies: A Note.ABACUS,38(2),280-295.
25. Boskou, G.,Kirkos, E.,Spathis, C.(2019).Classifying internal audit quality using textual analysis: the case of auditor selection.Managerial Auditing Journal,34(8),924-950.
26. Buchholz F.,Jaeschke, R.,Lopatta, K.,Maas, K.(2018).The use of optimistic tone by narcissistic CEOs.Accounting, Auditing & Accountability Journal,31(2),531-562.
27. Christensen B. E.,Glover, S. M.,Wolfe, C. J.(2014).Do critical audit matter pagraphs in the audit report change nonprofessional investors’ decision to invest?.Auditing: A Journal of Practice & Theory,33(4),71-93.
28. Czerney, K.,Schmidt, J. J.,Thompson, A. M.(2014).Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?.The Accounting Review,89(6),2115-2149.
29. Dhaliwal, D. S.,Li, O. Z.,Tsang, A.,Yang, Y. G.(2011).Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting.The Accounting Review,86(1),59-100.
30. Dhaliwal, D.,Li, O. Z.,Tsang, A.,Yang, Y. G.(2014).Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency.Journal of Accounting and Public Policy,33(4),328-355.
31. Financial Reporting Council=FRC(2016)。,未出版
32. Fisher, I. E.,Garnsey, M. R.,Hughes, M. E.(2016).Natural language processing in accounting, auditing and finance: A synthesis of the literature with a roadmap for future research.Intelligent Systems in Accounting, Finance & Management,23(3),157-214.
33. Francis, J. R.,Pinnuck, M. L.,Watanabe, O.(2014).Auditor style and financial statement comparability.The Accounting Review,89(2),605-633.
34. Gutierrez, E. F.,Minutti-Meza, M.,Tatum, K. W.,Vulcheva, M.(2018).Consequences of adopting an expanded auditor’s report in the United Kingdom.Review of Accounting Studies,23(4),1543-1587.
35. Heckman J. J.(1979).Sample selection bias as a specification error.Econometrica,47(1),153-161.
36. Jensen, M. C.,Meckling, W. H.(1976).Theory of the firm: managerial behavior, agency costs and ownership structure.Journal of Financial Economics,3,305-360.
37. Kimbrough, M. D.,Louis, H.(2011).Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls.The Accounting Review,86(2),637-667.
38. Kipp, P. 2017.The effect of expanded audit report disclosures on users’ confidence in the audit and the financial statements.(Dissertation) University of South Florida. Retrieved from https://scholarcommons.usf.edu/etd/6718
39. Köhler, A. G.,Ratzinger-Sakel, N. V.,Theis, J. C.(2020).The effects of key audit matters on the auditor’s report’s communicative value: Experimental evidence from investment professionals and non-professional investors.Accounting in Europe,17(2),105-128.
40. Kothari S. P.,Leone, A. J.,Wasley, C. E.(2005).Performance matched discretionary accrual measures.Journal of Accounting & Economics,39(1),163-197.
41. Koyuncugil, A. S.,Ozgulbas, N.(2012).Financial early warning system model and data mining application for risk detection.Expert Systems with Applications,39(6),6238-6253.
42. Lennox C. S.,Wu, X.,Zhang, T.(2014).Does mandatory rotation of audit partners improve audit quality?.The Accounting Review,89(5),1775-1803.
43. Lennox, C. S.,Schmidt, J. J.,Thompson, A.(2018).Is the expanded model of audit reporting informative to investors? Evidence from the UK.Review of Accounting Studies
44. Li, C.(2009).Does client importance affect auditor independence at the office level? Empirical evidence from going-concern opinions.Contemporary Accounting Research,26(1),201-230.
45. Liao, L.,Minutti-Meza, M.,Zhang, Y.,Zou, Y.(2019).,未出版
46. Matsumoto, D.,Pronkz, M.,Roelofsen, E.(2011).What makes conference calls useful? The information content of managers’ presentations and analysts’ discussion sessions.The Accounting Review,86(4),1383-1414.
47. Miller G. S.(2002).Earnings performance and discretionary disclosure.Journal of Accounting Research,40(1),173-204.
48. Myers J.,Myers, L.,Omer, T.(2003).Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?.The Accounting Review,78(3),779-799.
49. Patelli, L.,Pedrini, M.(2015).Is tone at the top associated with financial reporting aggressiveness?.Journal of Business Ethics,126(1),3-19.
50. Reid L.C.,Carcello, J. V.,Li, C.,Neal, T. L.,Francis, J. R.(2019).Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom.Contemporary Accounting Research,36(2),1501-1539.
51. Sirois L. P.,Bédard, J.,Bera, P.(2018).The informational value of key audit matters in the auditor’s report: Evidence from an Eye-tracking study.Accounting Horizons,32(2),141-162.
52. Smith, K. W. 2017. “Tell me more: A content analysis of expanded auditor reporting in the United Kingdom.” Working Paper, Virginia Polytechnic Institute and State University. Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2821399
53. Trpeska. M.,Atanasovskia, A.,Lazarevsk, Z. B.(2017).The relevance of financial information and contents of the new audit report for lending decisions of commercial banks.Accounting and Management Information Systems,16(4),455-471.
54. Velte, P.,Issa, J.(2019).The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: A literature review.Problems and Perspectives in Management,17(3),323-341.
55. Yang R.,Yu, Y.,Liu, M.,Wu, K.(2018).Corporate risk disclosure and audit fee: A text mining approach.European Accounting Review,27(3),583-594.
56. Yen, A. C.,Hirst, D .E.,Hopkins, P. E.(2007).A content analysis of the comprehensive income exposure draft comment letters.Research in Accounting Regulation,19,53-79.
57. 財團法人中華民國會計研究發展基金會，審計準則第 49 號「查核人員對所評估風險之因應」。
58. 財團法人中華民國會計研究發展基金會，審計準則第 53 號「查核證據」。
59. 財團法人中華民國會計研究發展基金會，審計準則第 50 號「分析性程序」。
60. 財團法人中華民國會計研究發展基金會，審計準則第 48 號「瞭解受查者及其環境以辨認並評估重大不實表達風險」。
61. 陳俊佑(2008)。TCRI 信用風險因子量化之研究。信用風險評估專刊，9，237-244。
62. 楊孟萍,林瑞青,盧怡倫(2004)。自結盈餘與公告盈餘間差異之影響因素研究。台大管理論叢，14(2)，135-160。

1. 鄭佳綾,葉鴻銘,范宏書,邱詩琁(2023)。新式查核報告對於移轉訂價操控之影響。商管科技季刊，24(3)，333-359。
2. (2024)。訴訟風險與會計師關鍵查核事項之揭露。會計評論，79，97-155。