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題名 會計師性別及任期對資金成本之影響
An Empirical Study of the Impact of Auditor’s Gender and Tenure on Debt Cost.
作者 游亞瑄
Yu, Ya Hsuan
貢獻者 郭弘卿
游亞瑄
Yu,Ya Hsuan
關鍵詞 會計師性別
會計師任期
債務資金成本
日期 2016
上傳時間 1-Jul-2016 14:56:07 (UTC+8)
摘要 企業之營運當中，其營運資金有部份需仰賴企業外部之投資者，大多數公司會以發債的方式進行籌措。債權人在投入資金前，其所能信賴的即企業對外之財務報表。但債權人對於管理階層所編製的財務報表可靠性會產生不信任感，此時便需要會計師的查核意見；然而在安隆案後，社會大眾對於會計師的獨立性信賴崩盤，Arthur Andersen為安隆公司提供簽證服務長達二十七年，此舉引發人們對於會計師任期長短所造成的獨立性疑慮；此外，安隆案的揭弊者Sherron Watkins，於2002年登上了時代雜誌的女性風雲人物，在一般認知中，女性的行事風格較男性保守也較有道德感，且女性較可能因為偏好道德上的判斷而勇於挑戰現實中的壓力。
When it comes to managing an enterprise, most of the companies would rely on outside investors to supply them with operation funds. Companies would raise funds by issuing bonds. In order to win the trust from these investors, management team has to provide them with impressive financial statements. Financial statements represent the financial affairs and the state of management of enterprises in a period or the end of the year. Due to the distrust of the financial statement reliability may occurred by creditors, opinions from accountants become necessary. However, the scandal of Enron Corporation had inflicted the trust from the public. People started to concern about the independency of accountant because the engagement service that Arthur Anderson had provided for Enron was last for 27 years.
Generally, people consider women are more conservative and full of moral sense than men. Women may prefer challenging the pressure of reality due to the judgement with moral sense. Moreover, Time Magazine named Sherron Watkins, the whistleblower of the Enron scandal, “Person of the Year” for 2002. Therefore, whether the gender difference may affect the final opinions that accountants provide, becomes another key point in my research.
This study aims to examine the effect of debt cost with elements as follow: auditor’s gender and tenure. With a sample of ordinary corporate bonds published by listed and over-the-counter companies during 2000-2014. The results show that companies audited by female accountants has less debt cost and auditor’s tenure has a positive association with debt cost.
參考文獻 一、中文文獻
江景清，1999，審計品質與合夥人輪調制度之探討，私立東吳大學會計研究所碩士論文。
吳宜珊，2008，可信度與審計品質對債務資金成本之影響，國立雲林科技大學會計系研究所碩士論文
李建然、林秀鳳，2004，會計師任期與異常應計數之關聯性研究，2004 會計理論與實務研討會
李建然、陳信吉、湯麗芬，2013，客戶重要性與審計品質-從簽證會計師角度分析，當代會計，第十四卷第二期:147-174
李智逸，2006，會計師品牌聲譽、產業專精及查核年資與盈餘品質之關聯性，元智大學會計研究所碩士論文
林宛瑩，許崇源，戚務君，陳宜伶，2009，公司治理與信用風險，台大管理論叢，第19卷第S2期:75-82
林嬋娟及林孝倫，2007，會計師輪調制度之齊頭並進與檢討，會計研究月刊，258期(5月)：88-95。
邱佳玲，2005，審計品質與權益資金成本之關聯性，國立臺灣大學會計系研究所碩士論文
唐舜鈴，2004，會計師輪調制度對會計師專業影響之分析性研究，私立中原大學會計研究所碩士論文。
黃德芬及陳秀婷，2011，雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響，會計審計論叢，第1 卷第1期:25-60
曹云節，2010，會計師性別對過度自信與風險偏好之關聯性研究，國立台灣大學管理學院會計學碩士論文
許士軍，1972，有關黎史(Litwin and Stringer)二氏「組織氣候」尺度在我國企業機構之適用性探討，國立政治大學學報，26，103-138。
郭子緯，2005，會計師任期與審計品質認知，銘傳大學會計學系研究所碩士論文
陳玫如，2011，會計師雙簽制度在現時環境下之探討，國立台北大學會計學系研究所碩士論文
陳淑晏，2011，會計師任期對審計品質之隱含-傾向分數迴歸法之應用，義守大學管理學院管理碩士班碩士論文
陳慧玲，張瑀珊，顏信輝，2012，會計師查核報告簽章方式之探討：司法與證券監理人員之看法，會計審計論叢，第2卷第1期：1-30
經濟日報，2003，「告別『小蝦米對抗大鯨魚』－迎接『公司治理』時代來臨」，1月12日，23版
經濟日報，2010，「廢除會計師雙簽 還得評估」，3月31日
廖聖慧，2003，公司治理與負債資金成本之關係，國立政治大學會計研究所碩士論文劉秀娟等譯，《兩性關係：性別刻版化與角色》，Susan A. Basow，(Gender Stereotypes and Rples)，台北：楊智文化事業出版，1998年8月，頁492-494。
蔡亦臺，2003，市場成熟度與會計師輪調之分析性研究，國立台北大學會計學系研究所碩士論文。
簡俱揚，陳玉梅，2009，產業審計專家與獨立董監事對新發行公司債資金成本的影響，當代會計第十卷第一期:112-113
藍子喬，2008，會計師任期與盈餘品質之關聯，國立東華大學企業管理學系研究所碩士論文
顏信輝、簡穗，我國會計人員道德發展之探討-科系、年級、性別與事務所工作經驗之影響，會計評論，第38期：1-29
二、英文文獻
Ahmed, A. S., B. K. Billings, R. M. Morton, and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 77 (October): 867-890.
Alan Feingold. 1994. Gender differences in personality: A meta-analysis. Psychological Bulletin 116 (November): 429-456.
Bajtelsmit, V. L., & VanderHei, J. A. 1997. Risk aversion and retirement income adequacy. Working paper, University of Pennsylvania.
Balvers, R. J., B. Mcdonald, and R. E. Miller. 1988. Underpricing of new issues and the choice of auditors as a signal of investment banker reputation. The Accounting Review 63 (January): 605-622.
Barber, B. M. and T. Odean. 1998. Boys will be boys: gender, overconfidence, and common stock investment.The Quarterly Journal of Economics 116(November): 261-292.
Bernardi, R. A. and D. F. Arnold. 1997. An examination of moral development within public accounting by gender, staff level, and firm. Contemporary Accounting Research 14(December):653-668.
Betz, M., L. O’Connell and J. M. Shepard. 1989. Gender differences in proclivity for unethical behavior. Journal of Business Ethics 8(May): 321-324.
Bliss, R. T. and M. E. Potter. 2002. Mutual fund managers: does gender matter?. Journal of Business and Economic Studies 8(March): 1-15.
Bonner, S., Z. Palmrose., and S. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review 73(October): 503-532.
Breesch, D., and J. Branson. 2009. The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices 8(January): 78-107.
Carey, M. S., S. D. Prowse, J. D. Rea, and G. F. Udell. 1993. Recent developments in the market for privately placed debt. Federal Reserve Bulletin 79 (February): 77-92.
Carey, P. and R. Simnett. 2006. Audit partner tenure and audit quality. Journal of Accounting Review81(May)：653-676.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78 (October): 931-955.
Davis, L. R., B. Soo, and G. Trompeter. 2002. Auditor tenure, auditor independence and earnings management. Working Paper, Michigan Tech University and Boston College.
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DeAngelo., L. E. 1981b. Auditor size and auditor quality. Journal of Accounting and Economics 3 (December): 183-199.
Dwyer,P.D.,J.H.Gilkeson, and J.A.List. 2002. Gender differences in revealed risk taking: evidence from mutual fund investors. Economics Letters 76 (July):151-158.
Eagly, A, & Steffen, V. J. 1986. Gender and aggressive behavior: a meta-analytic review of the social psychological literature. Psychological Bulletin 100 (November): 309-330.
Francis, J., R. La Fond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39(March): 295-372.
Frankel. R.M., M. f. Johnson, and K. K. Nelson. 2002. The relationship between audit fees for nonaudit services and earnings quality. The Accounting Review 77 (July): 71-105.
Geiger M. A. and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice and Theory 21 (March): 67-78.
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Lys, T., and R. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research 32 (May): 65-102.
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Mansi, S. A., W. F. Maxwell, and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42 (March) : 755-793.
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Powell, M. and D. Ansic. 1997. Gender differences in risk behavior in financial decision – making: An experimental analysis. Journal of Economic Psychology 18 (November):605-628.
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Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review73 (October): 459-474.
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描述 碩士
國立政治大學
會計學系
103353032
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353032
資料類型 thesis
dc.contributor.advisor 郭弘卿zh_TW
dc.contributor.author (Authors) 游亞瑄zh_TW
dc.contributor.author (Authors) Yu,Ya Hsuanen_US
dc.creator (作者) 游亞瑄zh_TW
dc.creator (作者) Yu, Ya Hsuanen_US
dc.date (日期) 2016en_US
dc.date.accessioned 1-Jul-2016 14:56:07 (UTC+8)-
dc.date.available 1-Jul-2016 14:56:07 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2016 14:56:07 (UTC+8)-
dc.identifier (Other Identifiers) G0103353032en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/98547-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 103353032zh_TW
dc.description.abstract (摘要) 企業之營運當中，其營運資金有部份需仰賴企業外部之投資者，大多數公司會以發債的方式進行籌措。債權人在投入資金前，其所能信賴的即企業對外之財務報表。但債權人對於管理階層所編製的財務報表可靠性會產生不信任感，此時便需要會計師的查核意見；然而在安隆案後，社會大眾對於會計師的獨立性信賴崩盤，Arthur Andersen為安隆公司提供簽證服務長達二十七年，此舉引發人們對於會計師任期長短所造成的獨立性疑慮；此外，安隆案的揭弊者Sherron Watkins，於2002年登上了時代雜誌的女性風雲人物，在一般認知中，女性的行事風格較男性保守也較有道德感，且女性較可能因為偏好道德上的判斷而勇於挑戰現實中的壓力。zh_TW
dc.description.abstract (摘要) When it comes to managing an enterprise, most of the companies would rely on outside investors to supply them with operation funds. Companies would raise funds by issuing bonds. In order to win the trust from these investors, management team has to provide them with impressive financial statements. Financial statements represent the financial affairs and the state of management of enterprises in a period or the end of the year. Due to the distrust of the financial statement reliability may occurred by creditors, opinions from accountants become necessary. However, the scandal of Enron Corporation had inflicted the trust from the public. People started to concern about the independency of accountant because the engagement service that Arthur Anderson had provided for Enron was last for 27 years.
Generally, people consider women are more conservative and full of moral sense than men. Women may prefer challenging the pressure of reality due to the judgement with moral sense. Moreover, Time Magazine named Sherron Watkins, the whistleblower of the Enron scandal, “Person of the Year” for 2002. Therefore, whether the gender difference may affect the final opinions that accountants provide, becomes another key point in my research.
This study aims to examine the effect of debt cost with elements as follow: auditor’s gender and tenure. With a sample of ordinary corporate bonds published by listed and over-the-counter companies during 2000-2014. The results show that companies audited by female accountants has less debt cost and auditor’s tenure has a positive association with debt cost.		en_US
dc.description.tableofcontents 第一章 緒論 5
第一節 研究背景與動機 5
第二節 研究目的 10
第二章 文獻探討 12
第一節 會計師性別 12
第二節 會計師任期 16
第三節 雙簽制度 18
第三章 研究方法 22
第一節 研究假說之建立 22
第二節 實證模型建立與變數定義 26
第三節 研究樣本資料來源與研究範圍 30
第四章 實證結果與分析 32
第一節 敘述性統計量分析 32
第二節 相關係數分析 38
第三節 迴歸結果與分析 40
第五章 結論與建議 46
參考文獻 48		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353032en_US
dc.subject (關鍵詞) 會計師性別zh_TW
dc.subject (關鍵詞) 會計師任期zh_TW
dc.subject (關鍵詞) 債務資金成本zh_TW
dc.title (題名) 會計師性別及任期對資金成本之影響zh_TW
dc.title (題名) An Empirical Study of the Impact of Auditor’s Gender and Tenure on Debt Cost.en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
江景清，1999，審計品質與合夥人輪調制度之探討，私立東吳大學會計研究所碩士論文。
吳宜珊，2008，可信度與審計品質對債務資金成本之影響，國立雲林科技大學會計系研究所碩士論文
李建然、林秀鳳，2004，會計師任期與異常應計數之關聯性研究，2004 會計理論與實務研討會
李建然、陳信吉、湯麗芬，2013，客戶重要性與審計品質-從簽證會計師角度分析，當代會計，第十四卷第二期:147-174
李智逸，2006，會計師品牌聲譽、產業專精及查核年資與盈餘品質之關聯性，元智大學會計研究所碩士論文
林宛瑩，許崇源，戚務君，陳宜伶，2009，公司治理與信用風險，台大管理論叢，第19卷第S2期:75-82
林嬋娟及林孝倫，2007，會計師輪調制度之齊頭並進與檢討，會計研究月刊，258期(5月)：88-95。
邱佳玲，2005，審計品質與權益資金成本之關聯性，國立臺灣大學會計系研究所碩士論文
唐舜鈴，2004，會計師輪調制度對會計師專業影響之分析性研究，私立中原大學會計研究所碩士論文。
黃德芬及陳秀婷，2011，雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響，會計審計論叢，第1 卷第1期:25-60
曹云節，2010，會計師性別對過度自信與風險偏好之關聯性研究，國立台灣大學管理學院會計學碩士論文
許士軍，1972，有關黎史(Litwin and Stringer)二氏「組織氣候」尺度在我國企業機構之適用性探討，國立政治大學學報，26，103-138。
郭子緯，2005，會計師任期與審計品質認知，銘傳大學會計學系研究所碩士論文
陳玫如，2011，會計師雙簽制度在現時環境下之探討，國立台北大學會計學系研究所碩士論文
陳淑晏，2011，會計師任期對審計品質之隱含-傾向分數迴歸法之應用，義守大學管理學院管理碩士班碩士論文
陳慧玲，張瑀珊，顏信輝，2012，會計師查核報告簽章方式之探討：司法與證券監理人員之看法，會計審計論叢，第2卷第1期：1-30
經濟日報，2003，「告別『小蝦米對抗大鯨魚』－迎接『公司治理』時代來臨」，1月12日，23版
經濟日報，2010，「廢除會計師雙簽 還得評估」，3月31日
廖聖慧，2003，公司治理與負債資金成本之關係，國立政治大學會計研究所碩士論文劉秀娟等譯，《兩性關係：性別刻版化與角色》，Susan A. Basow，(Gender Stereotypes and Rples)，台北：楊智文化事業出版，1998年8月，頁492-494。
蔡亦臺，2003，市場成熟度與會計師輪調之分析性研究，國立台北大學會計學系研究所碩士論文。
簡俱揚，陳玉梅，2009，產業審計專家與獨立董監事對新發行公司債資金成本的影響，當代會計第十卷第一期:112-113
藍子喬，2008，會計師任期與盈餘品質之關聯，國立東華大學企業管理學系研究所碩士論文
顏信輝、簡穗，我國會計人員道德發展之探討-科系、年級、性別與事務所工作經驗之影響，會計評論，第38期：1-29
二、英文文獻
Ahmed, A. S., B. K. Billings, R. M. Morton, and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 77 (October): 867-890.
Alan Feingold. 1994. Gender differences in personality: A meta-analysis. Psychological Bulletin 116 (November): 429-456.
Bajtelsmit, V. L., & VanderHei, J. A. 1997. Risk aversion and retirement income adequacy. Working paper, University of Pennsylvania.
Balvers, R. J., B. Mcdonald, and R. E. Miller. 1988. Underpricing of new issues and the choice of auditors as a signal of investment banker reputation. The Accounting Review 63 (January): 605-622.
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