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研究生:陳昱安
研究生(外文):Chen, Yu-An
論文名稱:會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例
論文名稱(外文):The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms
指導教授:張祐慈張祐慈引用關係
指導教授(外文):Chang, Yu-Tzu
口試委員:張祐慈潘健民高偉娟
口試委員(外文):Chang, Yu-TzuKevin Pan, Chien-minKao, Wei-Chuan
口試日期:2019-06-11
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計學系
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:2019
畢業學年度:107
語文別:中文
論文頁數:47
中文關鍵詞:審計品質年資差異學歷程度差異非四大會計師事務所
外文關鍵詞:Audit qualityExperience mismatchEducation mismatchNon-big 4 audit firms
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本研究將影響審計品質之因素從個人觀點放到雙方,檢視選擇非四大會計師事務所查核之上市櫃公司,在其管理階層具有較高之盈餘管理動機之情況下,會計師與財務長之間年資差異與學歷程度差異是否影響審計品質。實證結果顯示,整體而言,會計師年資大於財務長年資越多,越能夠抑制管理階層操縱盈餘向上與向下,審計品質越佳;而會計師與財務長之學歷程度差異對於審計品質則無任何影響。從非四大會計師事務所的觀點而言,在審計業務資源較不足之情況下,未來可以年資差異作為人力調派之參考,以提升審計品質。
This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements.
壹、緒論 ...............................................1
一、研究動機與目的.......................................1
二、研究問題............................................4
貳、文獻探討............................................5
一、審計品質............................................5
(一)審計品質之定義.......................................5
(二)審計品質之衡量方式...................................5
(三)大型會計師事務所與非大型會計師事務所之審計品質.........6
二、會計師/管理階層個人特質與查核之關聯性..................8
(一)會計師個人特質對審計品質的影響........................8
(二)管理階層個人特質對公司決策的影響......................8
(三)會計師與管理階層之特質差異對審計品質之影響.............9
參、研究方法...........................................11
一、研究假說...........................................11
二、實證模型與變數衡量..................................13
(一)審計品質實證模型....................................14
(二)變數衡量...........................................15
三、資料來源與樣本選取..................................22
(一)資料來源...........................................22
(二)樣本期間及樣本選取..................................22
肆、實證結果與分析......................................24
一、敘述性統計分析......................................24
二、相關係數分析........................................29
三、實證結果分析........................................32
(一)模型(1)之實證結果...................................32
(二)模型(2)之實證結果...................................35
四、其他敏感性測試與追加分析.............................37
(一)敏感性分析..........................................37
(二)追加分析............................................38
伍、結論與限制..........................................39
一、研究結論............................................39
二、研究限制............................................41
參考文獻................................................42
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