臺灣博碩士論文加值系統

近年來國內外企業財務舞弊的案件越來越多(例如：安隆案、博達案)，不僅使得投資人血本無歸，更使大眾對於財務報表的可信度產生懷疑。而審計品質與財務報表息息相關，因此審計品質也開始受到人們的重視。故本研究探討審計品質與會計師產業專精間的關聯性，來了解是否能夠透過提升會計師的產業知識來達到提升審計品質的效果。由於審計品質沒有一定的衡量標準，因此有許多不同的衡量方式。不同於以往的研究，本研究係依據Amiram(2015)的做法計算出FSD score，使用班佛法則計算出財報數字的偏離程度，作為審計品質的衡量指標；當FSD score越大，財報的偏離程度越大，則審計品質越差。而產業專精之變數所採用的衡量方式為營收和家數的市佔率排名。接著，本研究為進一步探討事務所與個別會計師及四大與非四大會計師事務所之產業專精對審計品質的影響，故將產業專精又細分為事務所產業專精(FIRM)、個別會計師產業專精(ACC)及符合兩者之產業專精(BOTH)三類；並將樣本分為四大(BIG4)與非四大(NBIG4)兩組。本研究係使用2008年至2016年之台灣上市櫃公司樣本，經實證分析後發現產業專精能夠降低查核客戶其財務報表偏離班佛法則的程度，並提升其審計品質；且個別會計師之產業專家比事務所之產業專家較能影響審計品質。進一步分析的結果顯示由四大事務所進行查核，較能發揮會計師之專業知識及查核經驗。此外，本研究分別以資產、營收和家數之市佔率連續變續進行敏感性分析，結果表示選用不同產業專家衡量方法及實證模型亦不會影響本研究之假說推論。

This study aims to explore the relationship between audit quality and the professionalism of the accountant industry, and to understand whether it is possible to achieve the effect of improving the quality of the audit by improving the industry knowledge of accountants. Because there is no certain measure of the quality of the audit, there are many different ways to measure it. Unlike previous studies, this study calculated the FSD score based on Amiram's (2015) practice, and calculated the degree of deviation of the financial statement using the ban Benford's law as a measure of audit quality. The larger the FSD score, the greater the deviation from the financial report. The larger the audit quality, the worse. The measure used by the variables of the industry experts is the ranking of the revenue and the number of households. Next, this study further examines the impact of industry experts from firms and individual accountants and four major and non-big four accounting firms on the quality of auditing. Therefore, the industry experts are further subdivided into Firm Industry Experts (FIRM) and Individual Accountant Industry Experts. (ACC) and three industry experts (BOTH) that meet both; and the samples are divided into two groups: BIG4 and NBIG4. This study uses a sample of Taiwan-listed companies from 2008 to 2016. After empirical analysis, it finds that industry expertise can reduce the extent to which auditors’ financial statements deviate from benford’s law and improve their audit quality; and industry experts of individual accountants Better than the industry experts of the firm can influence the audit quality. The results of further analysis show that the audits conducted by the four major firms are more capable of utilizing the expertise of the accountants and checking their experience. In this study, the sensitivity analysis was conducted on the continuous change of the market share of assets, revenue, and number of households. The results indicate that choosing different industry expert measurement methods and empirical models will not affect the hypothesis inference of this study.

致　　謝 1
摘　　要 2
ABSTRACT 3
表目錄 5
第一章 緒論 6
第一節 研究動機及背景 6
第二節 研究目的 8
第三節 研究範圍 9
第四節 研究貢獻 10
第五節 研究限制 10
第六節 研究流程與論文架構 10
第二章 文獻探討與假說 12
第一節 審計品質 12
第二節 班佛法則與審計品質 13
第三節 會計師產業專精 15
第四節 假說建立 16
第三章 研究設計與實施 19
第一節 實證模型 19
第二節 變數衡量 20
第三節 研究樣本 23
第四章 實證結果與分析 27
第一節 敘述性統計 27
第二節 實證分析 31
第三節 敏感性分析 38
第五章 結論與建議 40
第一節 研究結論 40
第二節 研究貢獻 41
第三節 管理意涵 41
第四節 研究限制與未來研究 42
參考文獻 43

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