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研究生:廖千惠
研究生(外文):Allison Liau
論文名稱:會計師年齡與審計意見關係之研究
論文名稱(外文):The relationship between CPA’s age and auditor opinion
指導教授:劉若蘭劉若蘭引用關係劉政淮劉政淮引用關係
學位類別:碩士
校院名稱:臺中技術學院
系所名稱:會計資訊系會計與財稅碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2011
畢業學年度:99
語文別:中文
論文頁數:40
中文關鍵詞:會計師年齡審計意見客戶財務風險
外文關鍵詞:CPA’s ageAuditor opinionClient Financial Risk
相關次數:
  • 被引用被引用:4
  • 點閱點閱:454
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
關於審計領域的研究,以往多著重於公司治理與審計公費之關係、會計師審計品質與盈餘管理之關係等研究,尚無主題探討會計師年齡與審計意見之關係。Cavallini, Cornoldi, and Vecchi(2009)研究指出,經驗會影響工作績效,年齡也會影響工作績效。Chatman (1991)發現年輕的會計人員對組織價值的態度常與資深經理人及合夥人的態度不同。謝秀梅 (1988)研究也指出年齡越大的會計師,專業承諾越高;執業越久的會計師,服務信念越高。由此推知,年齡是影響工作績效的主要因素,因此,會計師的簽證行為是否會受到會計師年齡的影響,是一個重要實務議題。本研究結果發現會計師年齡愈大愈會出具保留意見之查核報告,以財務困難公司為研究對象,亦發現高年齡群的會計師愈會出具繼續經營疑慮意見之查核報告,表示會計師年齡是影響審計意見型態的類型的重要因素。

Prior research suggest that experience will affect job performance, age will affect job performance, too (Cavallini, Cornoldi, and Vecchi 2009). Chatman (1991) also found that the young accounting officers to organization value manner were different from the senior managers or partners. Therefore, the age of auditor is a main factor of influencing the working performance. However, recent studies have investigated the relationship between audit quality and audit fees, audit quality and earnings management. There is no study investigating the relation between auditor’s age and audit opinion. This study examines this empirical issue and finds that the age of partner auditor is positive correlated with qualified audit opinion. The result also shows that the older group age partners are favor to issue going-concern audit opinion, only including financial difficult companies. This empirical results support auditor age is an important factor in audit work and audit report.

中文摘要 i
英文摘要 ii
致謝 iii
目錄 iv
表目錄 v
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 研究流程 4
第二章 文獻探討與研究假說 6
第三章 研究設計與方法 10
第一節 模型建立 10
第二節 研究變數與操作型定義 12
第三節 樣本選取 13
第四章 實證分析 15
第一節 敘述性統計分析 15
第二節 Logistic分析 18
第三節 敏感性測試 24
第五章 結論與建議 34
六、參考文獻 35


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