臺灣博碩士論文加值系統

全世界存在著各式各樣的種族且各有其特性及文化，各種族的獨特性造就了世界的多元性。本研究認為會計師的種族差異會影響其工作執行努力及風險接受程度，進而影響審計品質。實證結果發現，黃種人的審計品質相較於白種人會計師審計品質較差，且此差異主要源自於向上之盈餘管理或非屬四大會計師事務所查核之公司。整體而言，會計師種族確實影響其審計品質。

There are many kinds of ethnicity in the world and each has its own characteristics and culture. The uniqueness of each ethnicity has created the diversity of the world. This paper predicts that the ethnicity differences of accountants will affect their work execution efforts and risk acceptance, which in turn affects audit quality. The empirical results show that the audit quality of the Asian is worse than that of the white accountants, and the difference is mainly due to the upward earnings management or the companies that are not audited by the Big 4 accounting firms. Overall, the auditor’s ethnicity does affect the audit quality.

摘要
目錄
壹、緒論 - 1 -
貳、文獻與假說建立- 3 -
一、文獻回顧- 3 -
二、假說建立- 5 -
參、研究設計- 5 -
一、種族的劃分- 5 -
二、研究樣本及資料來源- 9 -
三、研究模型- 9 -
肆、實證結果分析- 12 -
一、敘述性統計- 12 -
二、相關係數分析- 12 -
三、迴歸分析- 14 -
四、橫斷面分析- 14 -
伍、結論 - 16 -
參考文獻 - 17 -

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