2008年的全球金融危機，顯示出過去會計師出具的查核報告已經無法提供給財報使用者重要的資訊，因此有了新式查核報告的重大變革，其中最重要的差異之一即是新增關鍵查核事項段，我國也規定從2016年起，會計師必須於查核報告中揭露關鍵查核事項，期望藉此降低企業與財報使用者之間的資訊落差。本研究主要探討企業的避稅行為是否與關鍵查核事項之項目數和字數存在關聯。以2016年到2019年我國之上市櫃公司為研究樣本，實證結果顯示，關鍵查核事項的項目數和字數與永久性財稅差異有顯著負相關。在敏感性分析中，改以總財稅差異和有效稅率做測試，結果顯示關鍵查核事項的項目數和字數與總財稅差異和有效稅率皆為顯著負相關，另外再將關鍵查核事項區分成與整體營運相關和與個別帳戶相關，結果顯示個別帳戶層級的關鍵查核事項數量和字數與永久性財稅差異有顯著負向關聯；將關鍵查核事項分成與損益項目相關和非相關，非與損益項目相關之關鍵查核事項數量和字數與永久性財稅差異有顯著負向關聯。本研究發現當會計師揭露關鍵查核事項時，企業存有較低程度的避稅行為，且揭露不同類別的關鍵查核事項對避稅行為有不同的影響。

Previous audit report could no longer provide important information for financial statement users after the global financial crisis in 2008. Therefore, there have been reforms in the new auditor’s report. One of the most significant change is the key audit matters (KAMs). In Taiwan, regulated by the Financial Supervisory Commission, auditors need to disclose key audit matters in the audit report since 2016, in order to reduce information gap between companies and external users. This study explores the relationship between key audit matters and tax avoidance. Using a sample of the listed companies from 2016 to 2019 in Taiwan, the empirical results show that the permanent book-tax difference is significantly and negatively related to key audit matters. In addition, the study further conducts a number of robustness tests. The findings also show that when the auditor discloses key audit matters, the companies have lower tax avoidance.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 3
第三節 研究架構與流程 4
第二章 文獻探討與假說發展 7
第一節 關鍵查核事項 7
第二節 避稅行為 10
第三節 關鍵查核事項與避稅行為 12
第三章 研究方法 15
第一節 實證模型 15
第二節 變數定義與衡量 16
第三節 資料來源與樣本選取 21
第四章 實證結果 23
第一節 敘述性統計 23
第二節 相關係數分析 25
第三節 實證結果與分析 28
第四節 敏感性分析 31
第五章 結論與建議 57
第一節 研究結論 57
第二節 限制與建議 57

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