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題名：審計風格、產業專家與審計品質
作者：黃麗君
作者(外文)：HUANG, LI-CHUN
校院名稱：國立雲林科技大學
系所名稱：會計系
指導教授：陳燕錫
劉志良
學位類別：博士
出版日期：2019
主題關鍵詞：審計風格；產業專家；審計品質；auditor style；industry experts；audit quality
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本文旨在探討人力資本基礎之審計風格對於國際型事務所審計品質之影響，並延伸Francis et al.（2014）之研究，將審計風格賦予操作性定義。本研究預期國際型會計師事務所之審計風格，將展現於審計人員能力上。因此，建立國際型會計師事務所人力資本基礎之審計風格（human capital-based auditor style），包含審計人員教育程度、審計人員工作經驗、審計人員持續專業教育訓練以及專業證照等。本文以這四項審計人員能力指標，衡量國際型會計師事務所審計風格，並以裁決性應計數作為審計品質之衡量。
經以2004年至2017年臺灣公開發行上市、櫃公司為樣本，實證結果顯示：就整體樣本而言，構成審計人員風格之審計人員四項能力指標，與裁決性應計數皆呈現負相關。換言之，審計人員四項能力指標，與審計品質存在正相關。
接下來聚焦於大型國際事務所，分別檢驗審計風格四個衡量指標與審計品質之相關性。經以四大事務所個別子樣本之廻歸結果發現，除審計人員持續專業教育與審計品質關聯性之外，其餘變數均獲得證據支持。本文進一步將樣本區分成產業專家與非產業專家，廻歸分析結果顯示，人力資本基礎審計風格四項衡量指標，皆與裁決性應計數呈顯著負相關，亦即與審計品質有正向關聯。而且無論是產業專家或非產業專家查核之樣本，均呈現此種結果。
This paper aims to explore the impact of the human capital-based audit style on the audit quality of Taiwanese international audit firms, Big 4 firms. This study extends Francis et al. (2014) and assigns an operational definition of audit style. We argue that audit style of Big 4 audit firms will be demonstrated in the capabilities of auditors. Therefore, this study establishes variables of human capital-based auditor style, including education level of auditors, work experience of auditors, continuing professional education of auditors, and professional licenses. These four indicators of auditor style are used to proxy the audit style of Big 4 firms. This study measures the audit quality by a discretionary accrual.
Based on the sample of 2004 to 2017 public companies in Taiwan, empirical results show that the four auditor styles are negatively correlated with discretionary accruals. In other words, auditor styles are positively correlated to audit quality.
We examine the correlation between the four auditor styles and audit quality for individual Big 4 firms. Except for continuous professional education, we find that work experience of auditors, continuing professional education of auditors, and professional licenses are positively related to audit quality. In addition, total sample is further divided into industry experts and non-industry experts. The results indicate that the four auditor styles are significantly and negatively correlated with discretionary accruals either for industry experts or for non-industry experts. Hence, our findings demonstrate that the four auditor styles are positively correlated to audit quality.
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