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

參考文獻
一、中文文獻
方顯光、陳國嘉、蕭裕達，2009，獨立性查核制度對公司操控裁決性應計項目影響之研究，華人經濟研究，第7卷1期：59-77。
江景清，1999，審計品質與合夥人輪調制度之探討，東吳大學會計系碩士論文
李建然、高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期：45 – 64。
李建然、陳信吉，2012，會計師任期與審計品質認知─股市投資人的觀點，中山管理評論，第20卷第3期：881-907。
李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質—從簽證會計師角度分析，當代會計，第14卷第2期：147-174。
李建然、陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期：59-80。
林宜勉、呂惠民、盧其群，2010，會計師審計品質與財務報表重編之關聯性，中山管理評論，第18卷第2期：407-445。
林宜珊，2012，會計師性別對盈餘品質之影響，輔仁大學會計學系碩士論文。
林雅婷，2014，簽證會計師性別、性別組合與審計品質之關聯性，國立台灣大學會計系碩士論文。
張文瀞，1992，我國上市公司審計品質替代衡量之研究，國立政治大學會計系碩士論文。
張君愷，2013，雙簽制度下審計品質與會計師共同任期關聯性之研究，靜宜大學會計系碩士論文。
戚務君、廖益均、黃惠琦，2004，強制性合夥會計師輪調制度與異常應計金額之關聯性研究，國立政治大學。
莊勝傑，2008，會計師輪調與回任影響審計品質之實證，東海大學會計系碩士論文。
陳奎文，2013，雙簽制度下會計師產業專精對財務品質之影響，靜宜大學會計系碩士論文。
陳婉瑜、王茂昌，2016，會計師任期與盈餘管理之關聯性：兼論公司治理的影響，企業管理學報，第109期：1-20。
揚炎杰、官月緞 ，2006，客戶重要性與非審計服務是否影響審計品質？Enron 後的觀察，會計評論，第43期：27-61。
曾怡潔、李啟華、陳宇彤，2014，投資人對會計師之信賴程度對更換會計師與審計品質的影響，會計審計論叢，第4卷第2期：59-82。
曾喬郁，2014，我國雙簽制度下主副簽會計師聲譽之探討，國立台灣大學會計系碩士論文。
游亞瑄，2016，會計師性別及任期對資金成本之影響，國立政治大學會計系碩士論文。
黃劭彥、林琦珍、田耕銘，2012，探討會計師事務所更換、審計公費下降與審計品質之關係，朝陽商管評論第11卷2期 ：43-76。
黃德芬、陳秀婷，2011，雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響，會計審計論叢，第1卷第1期：25-60。
廖秀梅、洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11卷第2期：151-178。
廖秀梅、戚務君，2014，強制合夥會計師輪調當年度的審計品質分析，臺大管理論叢，第25卷第1期：233-258。
劉嘉雯、王泰昌，2008，會計師任期與審計品質之關聯性研究，管理評論，第27卷第4期：1-28。
蔡亦臺，2003，市場成熟度與會計師輪調制度之分析性研究，國立台北大學會計系碩士論文。 
二、英文文獻
Abbott, L. J., S. Parker, and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. A Journal of Practice & Theory 23(1)：69-87.
Adams, R. and D. Ferreira. 2009. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94(2)：291-309.
American Institute of Certified Public Accountants (AICPA). 1978. The Commission on Auditors Responsibilities：Report, Conclusions and Recommendations. New York, NY：AICPA
American Institute of Certified Public Accountants (AICPA). 1992. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies. SEC Practice Section. New York, NY：AICPAAppelbaum, S. H., L. Audet, and J. C. Miller. 2003. Gender and Leadership? A Journey through the Landscape of Theories. Leadership and Organization Development Journal 24(1)：43-51.
Apesteguia, J., G. Azmat, and N. Iriberri. 2012. The impact of gender composition on team performance and decision making：evidence from the field. Management Science58(1)：78-93.
Arrunada, Benito and Candido Paz-Ares. 1997. Mandatory Rotation of Company Auditors: A critical examination. International Review of Law and Economics, 17 (1)：31-61.
Barnett, T., G. Brown, and K. Bass. 1994. The ethical judgments of college students regarding business issues. Journal of Education for Business 69(6)：333-338.
Bates, H. L., R.W. Ingram and P.M.J Reckers. 1982. Auditor-client affiliation：the impact on“Materiality”. A study of the effect of auditor rotation on materiality judgments. Joural of Accountancy(4)：60-70.
Becker, B. E., M. A. Huselid, B.Becker, and M. A. Huselid.1998a. High Performance Work Systems and Firm Performance: A Synthesis of Research and Managerial Implications. Research in Personnel and Human Resource Management(16)：53-101.
Bernardi, R.A. and Arnold, D.F. Sr .1997. An examination of moral development within public accounting by gender, staff level, and firm, Contemporary Accounting Research14(4)：653-668.
Bonner S .1994. A Model of the Effects of Audit Task Complexity. Accounting Organizations and Society19(3)：213-234.
Breesch, D., J. Branson. 2009. The effects of auditor gender on audit quality. The IUP Journal of Accounting Research and Audit Practices 53(3-4)：78-107.
Brody, R. G., and S. A. Moscove. 1998. Mandatory auditor rotation. National Public Accountant(5)：32-36.
Broverman D, Klaiber E, R Kobayashi Y and Vogel W .1968. Roles of Activation and Inhibition in Sex Differences in Cognitive Abilities, Psychological Review75(1)： 223-250.
Burgess, Z. and Tharenou, P. 2002. Women board directors: characteristics of the few, Journal of Business Ethic37(1)：39-50.
Burstein B, Bank L and Jarvik L .1980. “Sex Differences in Cognitive Functioning: Evidence, Determinants, Implications”, Human Development23(5)：289-313.
Byrnes,J.P., D. C. Miller, and W. D.Schafer. 1999. Gender differences in risk taking：a meta-analysis. Psychological Bulletin 125(3)：367.
Carey, Peter and Roger Simnett.2006. Audit partner tenure and audit quality. The Accounting, Auditing& Tasation8(1)：43-66.
Carter D. A., B. J. Simkins, and W. G. Simpson. 2003. Corporate Governance, Board Diversity, and Firm Value. The Financial Review 38：33-53.
Catanach Jr. Anthony H. and Paul L. Walker .1999. The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework. Journal of International Accounting, Auditing & Taxation8 (1)：43-66.
Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1 (1): 65-92.
Chin, C., and H. Chi. 2008 Gender differences in audit quality. Working paper of Nationall Chengchi University.
Chung J and Monroe G .2001. A research note on the effects of gender and task complexity on an audit judgment. Behavioral Research in Accounting13(1)：111-125.
Croson,R.,and U. Gneezy.2009. Gender differences in preferences. Journal of Economic Literature：448-474.
Darley W and Smith R .1995. Gender Differences in Information Processing Strategies: An Empirical Test of the Selectivity Model in Advertising Response”, Journal of Advertising24(1)：41-58.
Davis, L. R., Soo B and Trompeter G. 2000. Auditor tenure, auditor independence and earnings management. Working paper, MichiganTech University and Boston College.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(4)：183-199.
Dechow, P. M., and I. D. Dichev. 2002. The quality of accruals and earnings：The role of accrual estimation errors. The Accounting Review77(s-1)：35-59.
Deis, D. R., and G. A. Giroux. 1996. The effect of auditor change on audit fees, audit hours, and audit quality. Journal of Accounting and Public Police15(1)：55-76.
Diane, B. and b. Joel. 2009.The Effects of Auditor Gender on Audit Quality The IUP Jourmal of Accounting Research and Audit Practices7：78-107.
Diberardinis J, Ramagage K and Levitt S .1984. Risky Shift and Gender of the Advocate: Information Theory vs. Normative Theory. Group and Organization Studies9(2)：189-200.
Dopuch, N., and D. Simunic. 1982. The competition in auditor ：an assessment. Urbana：University of Illinois：462-479.
Draulans V .2003.“Jongens en wetenschap ? Jongens en (harde) wetenschap, meisjes en (zachte) communicatie: wetenschapskritiek vanuit genderperspectief”, Tijdschrift voor Sociologi24(2-3)：139-164.
Entwisle D and Garveey C .1972. Verbal Productivity and Adjective Usage, Language Speech15(3)：288-298.
Erhardt, N. L., J. D. Werbel, and C. B. Shrader. 2003. Board of director diversity and firm financial performance. Corporate Governance 11(2)：102-111.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing：A Journal of Practice and Theory18(1)：17-34.
Francoeur, C., R. Labelle, and Sinclair-Desgagné. 2007.Gender diversity in corporate governance and top management. Journal of Business Ethics(81)：83-95.
Freeman, R. 1987. The Association between Accounting Earnings and Security Returns for Large and Small Firms. Journal of Accounting and Economics9(2)： 195-228.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failure. Auditing：A Journal of Practice and Theory 21(1)：67-78.
Ghosh, A. and D. Moon.2005. Auditor tenure and perceptions of auditquality. The Accounting Review80(2)：585-612.
Gold, A., J. E. Hunton, and M. I. Gomaa. 2009. The impact of client and auditor gender on auditor’s judgments. Accounting Horizons 23(1)：1-18.
Grosvold, J., Brammer, S. and Rayton, B. 2007. Board diversity in the United Kingdom and Norway: an exploratory analysis. Business Ethics: An European Review16(4)：344-57.
Gul, F., B. Srinidhi, and J. Tsui. 2007. Do female directors enhance corporate board monitoring？Some evidence from earnings quality. The Hong Kong Polytechnic University.
Healy, P. 1985. The effect of bouns schemes on accounting decisions. Journal of Accounting and Economics(7)：85-107.
Healy, P., and T. Lys. 1986. Auditor changes following big eight mergers with non-big eight auditor. Journal of Accounting and Public 5：251-260.
Huang, J., and D. J. Kisgen. 2008. Gender differences in corporate financial decision making. Unpublished working paper, Boston College.
Institute of Chartered Accountants in England and Wales (ICAEW) .2002. Mandatory Rotation of Audit Firms: Review of Current Requirements, Research and Publications. London: ICAEW.
Ittonen, K., and E. Peni. 2012. Auditor’s gender and audit fees. International Journal of Auditing 16(1)：1-18.
Ittonen, K., E. Vähämaa, and S.Vähämaa. 2013. Female auditors and accruals quality. Accounting Horizons 27(2)：205-228.
Jaffar N. and Alias, N. 2002. Audit firm rotation in Malaysia：prospects and problems. Finance India. Delhi16(9)：933-949.
Jianakoplos, N. A., and A. Bernasek. 1998. Are women more risk averse？Economic Inquiry 36 (4)：620-630.
Johnson, J. E. V., and P. L. Powell. 1994. Decision making, risk and gender：Are managers different？British Journal of Management 5(2)：123-138
Johnson, V., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research(19)：637-660.
Joy, L. 2008. Women board directors in the United States：an eleven year retrospective. In S. Vinnicombe, V. Singh, R. J. Burke, D. Bilimoris, and M. Huse(Eds). Women on corporate boards of directors：15-23. Northampton, MA：Edward Elgar.
Kendall S and Tannen D 1997. “Gender and Language in the Workplace”, in Wodak R (Ed.), Gender and Discourse, Sage Publications, London, UK.
Kim, I., V. Emilia, and V. Sami. 2013.Female auditors and accruals quality. Accounting Horizons 27：205-228
Kinney, W. and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing：A Journal of Practice and Theory 13(1)：149-159.
Knechel, W. Robert and Ann. Vanstraelen (2007), “The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions,” Auditing: A Journal of Practice & Theory, 26 (1), 113-131.
Kothari, S. P., J. Leone, and E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics39(1): 163-197.
Krishnan, G.V., and Parsons, L.M. 2008. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. Journal of Business Ethics78(1)：65-76.
Lee, C., and J. L. Farh.2004. Joint effects of group efficacy and gender diversity on group cohesion and performance. Applied Psychology53(1)：163-197.
LePine, J.A., J. R. Hollenbeck, D.R. Ilgen, J. A. Colquitt, and A. Ellis. 2002. Gender composition, situational strength, and team decision-making accuracy：A criterion decomposition approach. Organizational Behavior and Human Decision Processes88(1)：445-475.
Levi, M., K. Li, and F. Zhang. 2008. Mergers and acquisitions：the role of gender. Unpublished working paper, University of British Columbia.
Mansi, Sattar. A., William. F. Maxwell and Darius P. Miller. 2004. Does auditor quality and tenure matter to investors？Evidence from the Bond Market. Journal of Accounting Research42(4)：755-793.
Mautz, R. and H. Sharaf. 1961. The philosophy of auditing. Sarasota. FL：America Accounting Association：204-231.
Meyers-Levy J .1989. “Gender Differences in Information Processing: A Selectivity Interpretation”, in Cafferata P and Tybout A (Eds.), Cognitive and Affective Responses to Advertising, Lexington Books, Lexington, MA, USA.
Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779-799.
Niederle, M. and L. Vesterlund, 2007, “Do Women Shy away from Competition？Do Men Compete too Much？”,Quarterly Journal of Economics122(3)：1067-1101.
Niskanen, J., J. Karjalainen, M. Niskanen, and J. Karjalainen. 2011. Auditor gender and corporate earnings management behavior in private Finnish firms. Managerial Auditing Journal 26(9)：778-793.
O’Donnell E and Johnson E .2001. “The Effects of Auditor Gender and Task Complexity on Information Processing Efficiency”, International Journal of Auditing5(2)：91-105.
Olsen, R. A., and C. M. Cox. 2001. The influence of gender on the perception and response to investment risk：the case of professional investors. Journal of Behavioral Finance 2(1)：29-36.
Palmrose, Z. 1998. An analysis of auditor litigation and auditor service quality. The Accounting Review63(1)：55-73.
Peni, E., and S. VäHämaa. 2010. Female executives and earnings management. Managerial Finance 36(7)：629-645.
Petty, R. and S. Cuganesan .1996. Auditor Rotation: Framing the Debate, Australian Accountant, 66 (4)：40-41.
Pierce, B., and B. Sweeney. 2010. The relationship between demographic variables and ethical decision making of trainee accountants. International Journl of Auditing 14(1)：79-99. Policy15(1)：55-76.
Preacher, K, J., and A.F. Hayes. 2008. Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods40(3)：879–891
Raghunathan, B., B. L. Lweis. and J. H. Evans. 1994. An empirical investigation of problem audits. Research in Accounting Regulation Research14(12)：653-668.
Riley, W. B., and K. V. Chow. 1992. Asset allocation and individual risk aversion. Financial Analysts Journal 48(6)：32-37.
Rosenthal R and DePaulo B .1979. Sex Differences in Accommodation in Nonverbal Communication, Skill in Nonverbal communication：68-103, Oelgeschlager, Gunn and Hain, Cambridge, MA, USA.
Sexton D and Bowman Upton N .1990. “Female and Male Entrepreneurs: Psychological Characteristics and Their Role in Gender-Related Discrimination”, Journal of Business Venturing5(1)：29-36.
Sundén,A. E., and B. J. Surette. 1998. Gender Differences in the Allocation of Assets in Retirement Savings Plans. The American Economic Review 88(2)：207-211.
Walker, P. L., B. L. Lewis, and J. R. Casterella. 2001. Mandatory auditor rotation：arguments and current evidence, Accounting Enquiries(10)：209-242.
Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativenesso of earning. Journal of Accounting and Economics 2(1)：61-69.
Wei, Z., and F. Xie. 2010. CFO Gender and Earnings Management：Evidence from China. Working paper. The University of Texas.
Wood M .1966.The Influence of Sex and Knowledge of Communication Effectiveness on Spontaneous Speech, Word22：112-137.
Wood, W., Polek, D. and Aiken, C. 1985. Sex differences in group task performance, Journal of Personality and Social Psycholog48(1)：63-71.