關鍵查核事項目的為提升資訊透明度與價值。因近年來關鍵查核事項的影響有多方不同論點，故仍成為許多學者討論的議題。本研究主要為探討關鍵查核事項與股權結構之關聯。實證結果顯示，關鍵查核事項項目數與政府機構持股比例、董監持股比例、家族持股比例為顯著負向關係，且與散戶持股比例為顯著正向關係，而與金融機構持股比例、股權集中程度無顯著關聯性。另外，本研究也將關鍵查核事項項目數更換為字數，並進行敏感性測試，結果也與主測試相符。

The purpose of key audit matters is to enhance information transparency and value. There have been many arguments for the influence of key audit matters in recent years. This study mainly explores the relationship between key audit matters and ownership structure. The empirical results show that the number of items in the key audit matters is significantly and negatively related to the government ownership, director and supervisor ownership, and family ownership. In addition, it has a significantly positive effect on the individual ownership but does not affect the institutional ownership and ownership concentration. Moreover, this study also conducts a sensitivity test by using the word count of the key audit matters. The results are consistent with those in the main test.

目錄
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 2
第三節 研究架構 2

第二章 文獻回顧及假說發展 5
第一節 新式查核報告 5
一、新式查核報告起源 5
二、新式查核報告的重要性 6
三、關鍵查核事項對投資人的影響 7
第二節 股權結構 8
一、機構投資人持股 8
二、散戶（個人）投資人持股 10
三、董監持股 10
四、家族持股 11
五、股權集中程度 12

第三章 研究方法 13
第一節 實證模型 13
第二節 變數衡量與定義 15
第三節 資料來源與樣本選取 19

第四章 實證結果 21
第一節 敘述性統計 21
第二節 相關係數分析 22
第三節 實證結果與分析 25
第四節 敏感性測試 31

第五章 結論與建議 37
第一節 研究結論 37
第二節 研究限制與建議 38
第三節 研究貢獻 38

參考文獻 39
一、中文部分 39
二、英文部分 40

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