會計師特質、會計師事務所規模與審計品質之關聯性

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题名:	會計師特質、會計師事務所規模與審計品質之關聯性 Relationship among Auditors’ Characteristics、Accounting Firms and Audit Quality
作者:	蔡奉益 Tsai, Feng-Yi
贡献者:	會計學系
关键词:	會計師事務所規模會計師特質審計品質 size of accounting firms auditors’ characteristics audit quality
日期:	2013-06
上传时间:	2013-10-22 13:55:44 (UTC+8)
摘要:	根據DeAngelo (1981)提出會計師事務所有為了特定客戶而刻意隱藏財務報表錯誤的可能性。當規模愈大，擁有的客戶愈多就愈能降低這種可能性。另外由於台灣的查核報告需要會計師個人名義簽署，所以會計師本身也是考量審計品質的要素之一，故本研究係探討會計師的審計品質是否會受到性別年齡與會計師事務所規模的影響。本研究一開始先對全產業進行分析，但因實證結果與預期方向不符，就將全產業資料分為電子業與非金電子業進行探討。會計師事務所以四大與非四大做區分，藉由線性迴歸模式進行統計分析，了解會計師個人特質對審計品質的影響。研究結果顯示。女性會計師年齡在非金融業與電子業的審計品質比較好，但是在非電子業的部分就較無影響。而會計師事務所的規模大小，只有在電子業才具有較好的審計品質。 According to DeAngelo (1981) proposed there is possibility that CPA firms hide the financial misstatement for specific client. As the CPA firms grow in size, the more we have customers, the more we can reduce this possibility. In addition, as Taiwan's audit report requires accountants to sign his own name, so the accountants audit quality is also considered one of the elements, so this study discusses the accountant's audit quality will suffer gender age and size of CPA firms. In this study, we analysis non-financial sector at first, but the CPA firms does not match the expected direction, it will be further divided into electronic information industry and the electronics industry to compare non-payment. Big Four CPA firms to do with non-Four distinguished by the scale of linear regression formula for statistical analysis to understand the accountant personal traits influence on audit quality. The results show. Female Accountant Age in the non-financial sector and electronics industry audit quality is better, but part of the non-electronic industry has no effect on the more. The size of CPA firm's has a better audit quality only in the electronic industry.
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