關鍵查核事項報導遞延所得稅項目之公司特性及其與公司盈餘管理之相關性

Abstract

本文旨在探討影響關鍵查核事項報導遞延所得稅項目之公司的公司特性，以及關鍵查核事項報導遞延所得稅項目與公司盈餘管理之相關性。本文之研究結果顯示，就公司層面而言，內部監管效果愈強者，其關鍵查核事項愈不可能包含遞延所得稅項目。此外，本文亦發現規模愈大之公司，其關鍵查核事項愈可能包含遞延所得稅項目。而在會計師事務所特性部分，本文發現，客戶重要性愈高之公司，會計師愈不會在關鍵查核事項中報導遞延所得稅項目，顯示客戶重要性與會計師是否於關鍵查核事項報導遞延所得稅項目有關。最後，本文亦發現關鍵查核事項有報導遞延所得稅項目之公司，其有效稅率愈小。本文之研究結果可提供關鍵查核事項報導遞延所得稅項目與公司特性及公司盈餘管理行為之相關性的實證證據。

This paper explores (1) the firm characteristics of the companies with deferred income taxes as the key audit matters in their CPAs' audit reports (KAM-Deferred Tax-reporting, hereafter) and (2) the association between KAM-Deferred Tax-reporting and earnings management. The empirical results show that firms with stronger internal monitoring effects are less likely to have KAM-Deferred Tax-reporting, but larger firms are more likely to have KAM-Deferred Tax-reporting. Tests of the CPA-firm-characteristics indicate that the firms with higher levels of client importance to their auditors are less likely to have KAM-Deferred Tax-reporting. Finally, the effective income tax rates are smaller for the firms with KAM-Deferred Tax-reporting. This study provides empirical evidence about the firm characteristics of KAM-Deferred Tax-reporting and the association between KAM-Deferred Tax-reporting and earnings management.