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研究生:鄭孟謙
研究生(外文):Meng-Qian Zheng
論文名稱:我國電子產業會計師性別組合及會計師任期對審計品質之影響
論文名稱(外文):The effects of CPA gender composition and audit partner tenure on audit quality in the electronics industry of Taiwan.
指導教授:陳素緞陳素緞引用關係
指導教授(外文):Su-Duan Chen
學位類別:碩士
校院名稱:國立臺北商業大學
系所名稱:會計財稅研究所
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:2017
畢業學年度:105
語文別:中文
論文頁數:73
中文關鍵詞:裁決性應計數會計師性別組合會計師任期審計品質
外文關鍵詞:Discretionary accrualsCPA gender compositionAudit partner tenureAudit quality
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本研究以2003年至2015年間台灣電子產業為樣本,並以裁決性應計數之絕對值作為審計品質之代理變數,探討會計師性別組合及會計師任期對審計品質之影響。實證結果顯示,女性主查會計師搭配女性副查會計師比兩者皆為男性時,其審計品質高,此組合在三階段研究期間(2003年至2008年、2009年至2015年和2003年至2015年)皆成立,表示女性會計師在查核過程中較男性謹慎且細心,因此出具的報告其審計品質較男性會計師高。當樣本時間為2003至2015年間,會計師性別組合為男性主查會計師搭配女性副查會計師時,其審計品質較其他組合來的高,應證了Lee et al.(2004)的性別研究結果,不同的性別組合會促進團隊關係提升效率及效果。在有關會計師任期的研究結果顯示,會計師任期愈短,並不會提高審計品質,換言之,當實施會計師輪調制度後,反而不會使審計品質有所提升。
We use discretionary accruals as a proxy for audit quality and discuss the effects of the gender composition of engagement partners and audit partner tenure on audit quality in the Taiwanese electronics industry during 2003-2015. The empirical results show that the composition of female engagement partner and female concurring auditor are associated with higher audit quality than are a composition of their male counterparts implying that women are more careful auditors than are men. The composition of male engagement partner and female concurring auditor has the highest audit quality result similar to that of Lee et al. (2004) and suggests that an audit team of this composition can improve audit efficiency. In addition, we find that a short auditor tenure does not increase audit quality meaning that audit partner rotation does not help increase audit quality.
目錄
摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章、 緒論 1
第一節、 研究背景與動機 1
第二節、 研究目的 4
第三節、 研究架構與流程 5
第二章、 文獻探討 7
第一節、性別差異相關文獻 7
第二節、會計師任期相關文獻 14
第三節、我國雙簽制度背景及介紹 21
第四節、審計品質 23
第三章、 研究方法 30
第一節、研究假說 30
第二節、實證模型及變數衡量 33
第三節、樣本選取與資料來源 41
第四章、 實證結果與分析 43
第一節、 敘述性統計 43
第二節、 相關係數分析 46
第三節、 迴歸結果分析 51
第四節、 增額測試 58
第五章、 結論與建議 61
第一節、 結論 61
第二節、 研究貢獻 62
第三節、 研究限制與建議 62
參考文獻 63


表目錄
表 2 1男女性別刻板印象 7
表 2 2性別差異彙總表 13
表 2 3會計師輪調制度彙總表 20
表2 4審計品質之替代變數彙總表 27
表 3 1變數衡量彙總表 39
表 3 2樣本產業分配表 42
表 4 1敘述統計量 44
表 4 2 2003年至2008年間Pearson相關係數表 47
表 4 3 2009年至2015年間Pearson相關係數表 48
表 4 4 2003年至2015年間Pearson相關係數表 49
表 4 5 變異數膨脹因子表 50
表 4 6 2003年至2008年間之迴歸模型 52
表 4 7 2009年至20015年間之迴歸模型 54
表 4 8 2003年至20015年間之迴歸模型 56
表 4 9 假說彙總表 57
表 4 10弊案公司彙整表 58
表 4 11針對弊案公司之迴歸模型 60




圖目錄
圖 1 1 研究流程圖 6
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