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題名:會計師簽證網絡的決定因素與對審計品質的影響
作者:葉淑玲
作者(外文):YEH, SHU-LING
校院名稱:國立臺北大學
系所名稱:會計學系
指導教授:薛敏正
學位類別:博士
出版日期:2019
主題關鍵詞:會計師簽證網絡程度中心性女性會計師產業專家會計師審計品質auditors’ signing networksnetwork centralityfemale auditorindustry expertise auditoraudit quality
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近年來,有關會計師個人層級的審計研究逐漸受到重視。本研究利用台灣審計市場中雙簽制度與多重委任的環境下所形成的會計師個人簽證網絡,一方面檢視影響會計師個人簽證網絡的因素,另一方面分析簽證網絡對審計品質的影響。本研究以2009年至2017年間由國內四大會計師事務所查核之上市櫃公司為樣本,參考社會網路相關文獻之衡量方法-程度中心性(network centrality),衡量會計師簽證網絡的強度。實證結果發現,女性會計師及產業專家會計師會影響會計師個人簽證網絡並與會計師簽證網絡中心性呈顯著的正向關係。此外,亦發現會計師簽證網絡程度中心性越高,對於財務困難客戶簽發繼續經營疑慮審計意見的可能性越高,並且受查客戶之裁決性應計數絕對值越低。也就是說,研究結果支持會計師簽證網絡程度中心性越高,越能提升會計師之審計品質。
Recent research provides mounting evidence that individual auditor characteristics influence the consequences of audits. In Taiwan’s audit market, two individual auditors are required to sign audit reports, and each auditor engages multiple clients. The joint audit engagements help auditors to establish their signing networks. This study aims to examine the determinants of auditors’ signing networks and how those signing networks influence the consequences of audits. I used data collected from Taiwan’s stock market from 2009 to 2017, as Taiwan’s audit market provides a unique setting in which to examine the effects of a signing network of auditors. I calculate an auditor’s degree of centrality by the proxy of a social-network variable. The empirical results show that industry expertise and gender influence auditors’ signing networks, with both gender and industry expertise having a positive association with auditors’ signing networks. In addition, the results suggest that better-connected auditors are more likely to issue a going-concern opinion and will have fewer abnormal accruals. Overall, my results suggest that the effects of auditors’ signing networks improve audit quality.
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