近年來各國相繼修正規範，開始使用新式查核報告，關鍵查核事項段之出現也引起許多學者相繼探討。本研究以2016、2017年之上市櫃公司做為樣本，探討不同董事會特性是否會影響會計師於查核報告中所揭露之關鍵查核事項。實證結果指出規模大、持股比例高與獨立董事多之董事會，會計師較相信該公司之財務報表，進而減少關鍵查核事項之數量。另外，開會次數多、具備專業知識之董事會、獨立董事之兼任，會與會計師揭露之關鍵查核事項呈現正相關。本研究提出影響關鍵查核事項揭露之因素，提供政策制定者未來制定政策之方向。

This study aims to investigate the association between board characteristics and Critical Audit Matters(CAM) for the 2783 Taiwan companies throughout the period ranging from 2016 to 2017. The accountant disclosure amount of Critical Audit Matters used as measurements for CAM. We find different results of testing the influences between board characteristics and CAM. First, the board size, board of directors ownership and independent directors showed negative influences on CAM while board meeting ,directors with expertise and busy director had positive influences on CAM. However, there is no evidence to indicate the CEO duality will impact the CAM disclosures. To date, there is a lack of clear evidence regarding the effects of the board characteristics and CAM in Taiwan. Based on the findings of this study, this paper provides empirical evidence about this relationship.

第一章 緒論 01
第一節 研究背景與動機 01
第二節 研究目的 02
第三節 研究架構與流程 03
第二章 文獻探討與假說發展 04
第一節 關鍵查核事項之相關背景 04
第二節 關鍵查核事項之相關文獻 05
第三節 假說發展 07
第三章 研究方法 11
第一節 資料來源與樣本篩選 11
第二節 實證模型 13
第三節 變數定義與衡量 13
第四章 實證結果與分析 17
第一節 敘述性統計 17
第二節 相關分析 18
第三節 董事會特性與關鍵查核事項之回歸結果 20
第五章 研究結論與建議 23
第一節 研究結論 23
第二節 研究建議與限制 23
參考文獻 25

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