本研究係探討查核報告的變革-新式查核報告，關鍵查核事項報導是否具有資訊價值。為了探討此一議題，我們建立了假說：新式查核報告之關鍵查核事項，將提高裁決性應計項目在市場的評價。本研究利用橫斷面Jones（1991）模型衡量裁決性應計項目，研究樣本為2014年至2017年期間的臺灣上市上櫃公司，期間橫跨新式查核報告施行前後，用以比較新式查核報告採行前後裁決性應計項目的訂價是否發生變化。實證結果發現，揭露關鍵查核事項，將顯著提高市場對裁決性應計項目之評價，說明新式查核報告書具有增額資訊價值。進一步研究發現，新式查核報告的實施提高裁決性應計項目的市場評價，在四大會計師事務所的效果大於非四大會計師事務所。

This research is to explore the reform of the audit report - the expanded audit report, and whether the report of key audit matter has information value. In order to discuss this issue, we establish the hypothesis: the implementation of the expanded audit report will improve the market pricing of discretionary accruals. This study uses the cross-sectional Jones (1991) model to measure discretionary accruals. The research sample includes Taiwan listed and OTC companies from 2014 to 2017. The period spanned before and after the adoption of the expanded audit report. To compare whether the pricing of discretionary accruals has changed before and after the adoption of expanded audit report. The empirical results find that the disclosure of key audit matter will significantly improve the market’s pricing of discretionary accruals, indicating that the expanded audit report has incremental information value. Further research found that the adoption of the expanded audit report improves the market pricing of discretionary accruals, which is more pronounced in the Big Four audit firms than in the non-Big Four audit firms.

中文文獻
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