近年來，重大財報舞弊與會計醜聞頻傳，各界對於會計師之實質作用以及查核報告書的可信度產生懷疑，因此要求會計師提供更具有資訊內涵之查核報告，希望藉由揭露更多攸關訊息以增加查核報告書的溝通價值，遂各國紛紛開始執行新式查核報告的改革。為得知影響新式查核報告揭露水準之可能因素，本研究以民國105年上市上櫃公司為樣本，探討審計委員會成員兼任薪酬委員會與關鍵查核事項之關聯性。實證結果發現，並沒有證據證明審計委員會成員兼任之情形會對會計師揭露關鍵查核事項的水準產生影響。然而，本研究進一步探討兼任成員身分的不同，是否會對於關鍵查核事項之揭露產生變化；實證結果發現，當兼任薪酬委員會的成員為審計委員會中之會計專家，亦或是審計委員會主席時，則會計師會傾向揭露較少關鍵查核事項。總結上述，本研究推論，惟有對的人之兼任才具備強化公司治理的能力，如審計委員會中較具有影響力的成員兼任薪酬委員會，方能有效提升審計委員會之監督能力，使得財務報表品質提升，並且獲得會計師的信任，進而降低關鍵查核事項揭露之水準。本研究將可供政策制定者於未來制定政策時予以參考。

The object of this study is to examine the effects of audit committee directors’ overlapping on the new audit report. Using Taiwan data of the year 2016, this study aims to investigate the association between overlapping directors on audit and compensation committees and the key audit matters (KAM). I first show that there is no evidence to indicate the overlapping directors on audit and compensation committees will impact the KAM disclosures in the auditor’s report. However, I show that accounting experts and the chairman of the audit committee overlapping will reduce the disclosure level of KAM in the auditor’s report. Overall, these results suggest that if overlapping directors are influential in the audit committee will indeed improve the ability of monitoring and also enhance the quality of financial reporting, and thus, auditors will decrease the KAM disclosures because the reduction of audit risk.

壹、緒論 1
貳、文獻探討 5
一、 關鍵查核事項之背景 5
1. 新式查核報告之規範 5
2. 關鍵查核事項之介紹 6
二、 關鍵查核事項之相關文獻 7
三、 審計委員會成員兼任薪酬委員會之相關文獻 10
參、研究假說與方法 13
一、 假說建立 13
二、 資料來源與樣本篩選 16
三、 實證模型建立 17
四、 變數衡量 19
1. 應變數:關鍵查核事項(KAM) 19
2. 主測變數 19
3. 控制變數 20
肆、實證結果分析 25
一、 敘述性統計 25
二、 相關係數分析 26
三、 樣本代表性測試 27
四、 審計委員會成員兼任與關鍵查核事項之迴歸結果 28
伍、研究結論與建議 31
一、 研究結論 31
二、 研究限制與未來研究建議 32
參考文獻 33

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