臺灣博碩士論文加值系統

審計的主要功能在提升查核財務報表的允當性，降低財務報表使用者與管理當局因資訊不對稱所產生的資訊問題與代理問題，而審計功能是否能發揮其功能與審計品質密切相關。本研究係以我國1994年至2012年上市(櫃)公司為研究期間及對象，探討簽證會計師性別是否會影響審計品質。本研究採用Dechow et al. (1995) 所提出的修正式Jones模式計算非裁決性應計數，並延續Kothari et al. (2005) 的觀點，將公司績效變數納入模型中，以控制績效對裁決性應計數的影響，得出裁決性應計數，並將裁決性應計數取絕對值做為衡量審計品質之衡量變數，測試女性會計師是否有較高之簽證品質。實證結果顯示女性會計師與審計品質呈現正向關係，表示簽證會計師中，只要有女性會計師參與簽證之公司，其審計品質明顯高於只有男性會計師簽證之公司。

The main function of auditing is to enhance the fairness of financial statements, in turn, reduce the information asymmetry and/or agency problems between financial reports’ users and management. Prior studies revealed that the effective auditing is positively associated with auditing quality. We know that the female auditors which are response the assurance services for listed firms in Taiwan have been increasing in the recent decade. This study is motivated to examine the effects of female auditors on the audit quality, based on the gender data of CPAs for the listed firms during 1994-2012. This study estimates the discretionary accruals (DA) by the prediction errors from the cross-sectional modified Jones model used by Dechow et al. (1995) and controlled for the performance suggested by Kothari et al. (2005). The empirical result reveals that the female auditors are negatively associated with the absolute value of discretionary accruals (DA). This finding suggests that the female auditors can provide better auditing assurance services than male auditors in Taiwan.

中文摘要 i
Abstract ii
目錄 iii
表目錄 v
圖目錄 vi
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的 3
第三節　研究架構及流程 4
第二章　文獻探討與研究假說 6
第一節　性別差異之相關文獻 6
第二節　審計品質之相關文獻 9
第三節　裁決性應計數之估計方式 12
第四節　研究假說 14
第三章　研究設計與實證模型 16
第一節　研究樣本選取與研究期間 16
第二節　實證模型 18
第三節　變數之定義與衡量 19
第四章　實證結果與分析 22
第一節　敍述性統計與相關性分析 22
第二節　實證結果分析 25
第五章　額外測試 27
第一節　二男二女會計師設虛擬變數之測試 27
第二節　考量重大審計事件之測試 29
第三節　比較四大女性會計師與非四大女性會計師簽證行為之差異 32
第六章　研究結論與限制 34
第一節　研究結論 34
第二節　研究限制 36
參考文獻 37

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