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題名 會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例
The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms作者 陳昱安
Chen, Yu-An貢獻者 張祐慈
Chang, Yu-Tzu
陳昱安
Chen, Yu-An關鍵詞 審計品質
年資差異
學歷程度差異
非四大會計師事務所
Audit quality
Experience mismatch
Education mismatch
Non-big 4 audit firms日期 2019 上傳時間 6-Apr-2020 14:43:17 (UTC+8) 摘要 本研究將影響審計品質之因素從個人觀點放到雙方，檢視選擇非四大會計師事務所查核之上市櫃公司，在其管理階層具有較高之盈餘管理動機之情況下，會計師與財務長之間年資差異與學歷程度差異是否影響審計品質。實證結果顯示，整體而言，會計師年資大於財務長年資越多，越能夠抑制管理階層操縱盈餘向上與向下，審計品質越佳；而會計師與財務長之學歷程度差異對於審計品質則無任何影響。從非四大會計師事務所的觀點而言，在審計業務資源較不足之情況下，未來可以年資差異作為人力調派之參考，以提升審計品質。
This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements.參考文獻 一、中文文獻王鐘霆，2006，上市（櫃）公司會計師事務所選擇及其審計品質，臺北大學會計研究所碩士論文。李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷第4期（10月）：103-126。李建然與林秀鳳，2013，大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討―控制自我選擇偏誤的重要性，中華會計學刊，第9卷第1期（1月）：77-110。李建然與高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期（9月）：45-64。邱秀清，2002，會計師事務所規模對審計品質之影響，商學學報，第10卷：11-27。張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷第2期：195-214。二、英文文獻Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research: 503-527.Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71-97.Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.Bennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88(1): 31-50.Benston, G. 1975. Accountant’s integrity and financial reporting. Financial Executive 43(8): 10-14.Berger, A. N., T. Kick, and K. Schaeck. 2014. Executive board composition and bank risk taking. Journal of Corporate Finance 28: 48-65.Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118(4): 1169-1208.Carcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88(5): 1511-1546.Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.Casterella, J. R., J. R. Francis, B. L. Lewis, and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23(1): 123-140.Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25(2): 415-445.Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85(1): 127-158.Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting & Economics 1(1): 65-92.Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183-199.DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(3): 400.Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review: 193-225.DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275-326.Dollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. Academy of Management Journal 27(2): 351-368.Dopuch, N., and D. Simunic. 1982. Competition in auditing: An assessment. Fourth Symposium on Auditing Research 401: 405. Urbana, IL: University of Illinois.Doyle, J. T., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5): 1141-1170.Dye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101(5): 887-914.El-Dyasty, M. M. 2004. Accounting profession and web assurance service. Available at SSRN 484282.Emby, C., and R. A. Davidson. 1998. The effects of engagement factors on auditor independence: Canadian evidence. Journal of International Accounting, Auditing and Taxation 7(2): 163-179.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2):17-34.Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for nonaudit services and earnings management. The Accounting Review 77(s-1): 71-105.Fudenberg, D., and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103(1): 75-93.Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80(2): 585-612.Goldman, A., and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review 49(4): 707-718.Gore, A., S. Matsunaga, and P. E. Yeung. 2007. The relation between financial monitoring and incentives for chief financial officers. Unpublished Working Paper, George Washington University.Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3): 3-73.Graham, J., and C. Harvey. 2002. How do CFOs make capital budgeting and capital structure decisions? Journal of Applied Corporate Finance 15(1): 8-23.Gramling, A. A., and D. N. Stone. 1998. A review and evaluation of industry concentration, specialization, experience, and knowledge research in auditing. Specialization, Experience, and Knowledge Research in Auditing (July).Gul, F. A., D.Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6): 1993-2023.Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9(2): 193-206.Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7(1-3): 85-107.Hoitash, R., M. M. Krishnan, and S. Sankaraguruswamy. 2002. Earnings quality and price quality. Srinivasan, Earnings Quality and Price Quality (July).Hsieh, Yung-Ming, and Y. C. Tsai. 2004. “Do auditors mitigate earnings management in audit process?” Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore.Kellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics 6(3): 185-204.Kinney, W. R., R. D. Martin, and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing 13(1): 149-156.Klein, B., and K. Leffler. 1981. The role of price in guaranteeing quality. Journal of Political Economy 89(4): 615-641.Kofman, F., and J. Lawarrée. 1996. On the optimality of allowing collusion. Journal of Public Economics 61(3): 383-407.Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1): 163-197.Lennox, C. S. 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance & Accounting 26(7‐8): 779-805.Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779-799.Nelson, M., and H. T. Tan. 2005. Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. 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Journal of Management 26(6): 1157-1177.Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing 13(2): 56.Vroom, V. H., and B. Pahl. 1971. Relationship between age and risk taking among managers. Journal of Applied Psychology 55(5): 399.Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20(1): 61-91.Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. New Jersey: Prentice-Hall.Wiersema, M. F., and K. A. Bantel. 1992. Top management team demography and corporate strategic change. Academy of Management Journal 35(1): 91-121.Zhang, X. F. 2007. Accruals, investment, and the accrual anomaly. The Accounting Review 82(5): 1333-1363. 描述 碩士
國立政治大學
會計學系
106353015資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106353015 資料類型 thesis dc.contributor.advisor 張祐慈 zh_TW dc.contributor.advisor Chang, Yu-Tzu en_US dc.contributor.author (Authors) 陳昱安 zh_TW dc.contributor.author (Authors) Chen, Yu-An en_US dc.creator (作者) 陳昱安 zh_TW dc.creator (作者) Chen, Yu-An en_US dc.date (日期) 2019 en_US dc.date.accessioned 6-Apr-2020 14:43:17 (UTC+8) - dc.date.available 6-Apr-2020 14:43:17 (UTC+8) - dc.date.issued (上傳時間) 6-Apr-2020 14:43:17 (UTC+8) - dc.identifier (Other Identifiers) G0106353015 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129210 - 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) 106353015 zh_TW dc.description.abstract (摘要) 本研究將影響審計品質之因素從個人觀點放到雙方，檢視選擇非四大會計師事務所查核之上市櫃公司，在其管理階層具有較高之盈餘管理動機之情況下，會計師與財務長之間年資差異與學歷程度差異是否影響審計品質。實證結果顯示，整體而言，會計師年資大於財務長年資越多，越能夠抑制管理階層操縱盈餘向上與向下，審計品質越佳；而會計師與財務長之學歷程度差異對於審計品質則無任何影響。從非四大會計師事務所的觀點而言，在審計業務資源較不足之情況下，未來可以年資差異作為人力調派之參考，以提升審計品質。 zh_TW dc.description.abstract (摘要) This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements. en_US dc.description.tableofcontents 壹、緒論 ...............................................1一、研究動機與目的.......................................1二、研究問題............................................4貳、文獻探討............................................5一、審計品質............................................5(一)審計品質之定義.......................................5(二)審計品質之衡量方式...................................5(三)大型會計師事務所與非大型會計師事務所之審計品質.........6二、會計師/管理階層個人特質與查核之關聯性..................8(一)會計師個人特質對審計品質的影響........................8(二)管理階層個人特質對公司決策的影響......................8(三)會計師與管理階層之特質差異對審計品質之影響.............9參、研究方法...........................................11一、研究假說...........................................11二、實證模型與變數衡量..................................13(一)審計品質實證模型....................................14(二)變數衡量...........................................15三、資料來源與樣本選取..................................22(一)資料來源...........................................22(二)樣本期間及樣本選取..................................22肆、實證結果與分析......................................24一、敘述性統計分析......................................24二、相關係數分析........................................29三、實證結果分析........................................32(一)模型(1)之實證結果...................................32(二)模型(2)之實證結果...................................35四、其他敏感性測試與追加分析.............................37(一)敏感性分析..........................................37(二)追加分析............................................38伍、結論與限制..........................................39一、研究結論............................................39二、研究限制............................................41參考文獻................................................42 zh_TW dc.format.extent 1912674 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106353015 en_US dc.subject (關鍵詞) 審計品質 zh_TW dc.subject (關鍵詞) 年資差異 zh_TW dc.subject (關鍵詞) 學歷程度差異 zh_TW dc.subject (關鍵詞) 非四大會計師事務所 zh_TW dc.subject (關鍵詞) Audit quality en_US dc.subject (關鍵詞) Experience mismatch en_US dc.subject (關鍵詞) Education mismatch en_US dc.subject (關鍵詞) Non-big 4 audit firms en_US dc.title (題名) 會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例 zh_TW dc.title (題名) The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻王鐘霆，2006，上市（櫃）公司會計師事務所選擇及其審計品質，臺北大學會計研究所碩士論文。李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷第4期（10月）：103-126。李建然與林秀鳳，2013，大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討―控制自我選擇偏誤的重要性，中華會計學刊，第9卷第1期（1月）：77-110。李建然與高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期（9月）：45-64。邱秀清，2002，會計師事務所規模對審計品質之影響，商學學報，第10卷：11-27。張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷第2期：195-214。二、英文文獻Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research: 503-527.Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71-97.Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.Bennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88(1): 31-50.Benston, G. 1975. Accountant’s integrity and financial reporting. Financial Executive 43(8): 10-14.Berger, A. N., T. Kick, and K. Schaeck. 2014. Executive board composition and bank risk taking. Journal of Corporate Finance 28: 48-65.Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118(4): 1169-1208.Carcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88(5): 1511-1546.Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.Casterella, J. R., J. R. Francis, B. L. Lewis, and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23(1): 123-140.Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25(2): 415-445.Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85(1): 127-158.Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting & Economics 1(1): 65-92.Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183-199.DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(3): 400.Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review: 193-225.DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275-326.Dollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. Academy of Management Journal 27(2): 351-368.Dopuch, N., and D. Simunic. 1982. Competition in auditing: An assessment. Fourth Symposium on Auditing Research 401: 405. Urbana, IL: University of Illinois.Doyle, J. T., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5): 1141-1170.Dye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101(5): 887-914.El-Dyasty, M. M. 2004. Accounting profession and web assurance service. Available at SSRN 484282.Emby, C., and R. A. Davidson. 1998. The effects of engagement factors on auditor independence: Canadian evidence. Journal of International Accounting, Auditing and Taxation 7(2): 163-179.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2):17-34.Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for nonaudit services and earnings management. The Accounting Review 77(s-1): 71-105.Fudenberg, D., and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103(1): 75-93.Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80(2): 585-612.Goldman, A., and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review 49(4): 707-718.Gore, A., S. Matsunaga, and P. E. Yeung. 2007. The relation between financial monitoring and incentives for chief financial officers. Unpublished Working Paper, George Washington University.Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. 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