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研究生:蘇虹珠
研究生(外文):SU, HUNG-CHU
論文名稱:會計師性別對揭露關鍵查核事項之影響
論文名稱(外文):The impact of CPA's gender on the disclosure of Key Audit Matters
指導教授:李合龍李合龍引用關係郝逸華郝逸華引用關係
指導教授(外文):LEE, HO-LUNGHAO, YI-HUA
口試委員:黃鈺娟羅正忠
口試日期:2021-05-29
學位類別:碩士
校院名稱:國立高雄科技大學
系所名稱:會計資訊系
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:2021
畢業學年度:109
語文別:中文
論文頁數:58
中文關鍵詞:會計師性別關鍵查核事項審計公報58號
外文關鍵詞:CPA’s GenderKey Audit MattersAudit Standard No. 58
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為探討會計師之性別是否於揭露關鍵查核事項上具顯著之差異,本研究依據揭露關鍵查核事項之項次與字數作為應變數、再以會計師之性別為觀測變數,以2016年至2018年台灣上市櫃公司為樣本進行研究分析。實證結果顯示:(1)會計師性別與揭露關鍵查核事項之項次有正向顯著影響,表示主簽會計師為女性、副簽會計師為男性與主簽會計師為女性、副簽會計師為女性時,能揭露較多的關鍵查核事項之項次,具較佳的審計品質;顯示女性因其天生性別差異,對於會計原則相較理性穩健,對客戶端的查核、溝通具影響力;(2)會計師性別與關鍵查核事項字數並無顯著表現。(3)另將樣本區分為電子與非電子業進行增額測試分析,過去研究發現電子產業屬訴訟風險較高的業別,是否因女性風險趨避的特質,進而增加查核程序而揭露關鍵查核事項,實證發現電子業於主簽會計師為女性、副簽會計師為男性與主副簽會計師皆為女性,於關鍵查核事項不管在揭露的字數或項次皆具顯著表現。實證結果支持假說,主簽會計師為女性與揭露關鍵查核事項具顯著影響,進而提升審計品質,營造更健全的投資環境。
In order to explore whether the gender of CPA has significant differences in disclosing key audit matters, this study takes the number of items and words of key audit matters disclosed as contingency number, and then takes the gender of CPA as observation variable, and takes Taiwan listed OTC companies from 2016 to 2018 as samples. The empirical results show that: (1) there is a significant positive relationship between the gender of CPA and the items of key audit matters, which means that when the chief CPA is female and the deputy chief CPA is male and the chief CPA is female and the deputy chief CPA is female, they can disclose more items of key audit matters and have better audit quality; It shows that women, due to their inherent gender differences, are more rational and stable in accounting principles, and have an influence on client audit and communication(2) There is no significant correlation between the gender of the CPA and the number of words in the key audit matters. (3) In addition, the sample is divided into electronic industry and non electronic industry for incremental test analysis. The early research finds that the electronic industry is a high litigation risk industry. Whether the key audit issues are revealed by increasing audit procedures due to the characteristics of female risk aversion, the empirical results show that if the chief CPA is female, the Deputy CPA is male, and the chief and Deputy CPA are all female, the key audit matters have significant performance in terms of the number of words or items disclosed. The empirical results support the hypothesis that the female lead accountant has a significant impact on the disclosure of key audit matters, thus improve the audit quality and create a more sound investment environment.
目錄
表目錄
圖目錄
第一章 緒論
第一節 研究背景
第二節 研究目的
第三節 研究架構
第四節 研究流程
第二章 文獻回顧與研究假說
第一節 文獻回顧
第二節 研究假說
第三章 研究方法
第一節 資料來源與樣本選樣
第二節 模型建立與變數衡量
第四章 實證結果與分析
第一節 敘述性統計
第二節 相關係數分析
第三節 迴歸分析
第四節 額外分析
第五章 結論與建議
第一節 研究結論
第二節 研究建議
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