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題名 會計師及財務長之特性差異與財務報表重編之關聯性
Differences in the Characteristics of Audit Partners and CFOs and Financial Restatements
作者 陳品蓉
Chen, Pin-Jung
貢獻者 張祐慈
Chang, Yu-Tzu
陳品蓉
Chen, Pin-Jung
關鍵詞 特性差異
財務報表重編
審計品質
Social Mismatch
Restatements
Audit Quality
日期 2021
上傳時間 4-Aug-2021 14:31:23 (UTC+8)
摘要 本研究旨在探討會計師與財務長特性上之差異（如經歷、教育程度及性別），對於審計品質是否會產生影響，進而反映在財務報表重編之機率。實證結果顯示當會計師比財務長經驗豐富以及教育程度較高時，會降低財報重編之機率；會計師與財務長之性別差異則對財報重編機率無影響。由前述結果可推論會計師在經驗及專業學識上較財務長豐富時，可抑制財務長採用不當之會計政策或會計估計，並提供品質較佳之審計服務，進而增進財務報表之品質。本研究結果可提供予會計師事務所作為參考，將會計師與財務長特性上的差異納入案件分派之考慮要素。
This study explores whether the differences in the characteristics of audit partners and CFOs (e.g., experience, education, and gender) would have an impact on the audit quality, proxied by the likelihood of restatements of financial reports. The empirical results show that when audit partners are more senior or have higher education degree than CFOs, the likelihood of restatements is lower. The gender difference between audit partners and CFOs, however, has no effect on the probability of restatements. The findings suggest that when audit partners have more experience and professional knowledge than do CFOs, they are likely to provide better quality audit services by restraining CFOs from adopting improper accounting policies or accounting estimates, which leads to higher quality of financial reporting. This study contributes by providing practical implications for audit firms in making engagement assignments.
參考文獻 一、中文文獻
周玲臺、王雅芳與林家駿，2017，財務報表重編與審計公費，會計評論，第65期：83-116。
林宜勉、呂惠民與盧其群，2010，會計師審計品質與財務報表重編之關聯性，中山管理評論，第18卷第2期：407-445。
張文瀞、周玲臺與林修葳，2003，審計品質與自願預測公司裁量性應計數，臺大管理論叢，第14卷第1期：1-46。
薛敏正、林嬋娟與林秀鳳，2008，董事會特性與財務報告重編，交大管理學報第28卷第2期：73-103。

二、英文文獻
Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23 (1): 69-87.
Abbott, L. J., S. Parker, and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons 26 (4): 607-629.
Aier, J. K., J. Comprix, and M. T. Gunlock. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-135.
Apesteguia, J., G. Azmat, and N. Iriberri. 2012. The impact of gender composition on team performance and decision making: Evidence from the field. Management Science 58 (1): 78-93.
Asthana, S. C., and J. P. Boone. 2012. Abnormal audit fee and audit quality. Auditing: A Journal of Practice & Theory 31 (3): 1-22.
Barua, A., L. F. Davidson, D. V. Rama, and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons 24 (1): 25-39.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (4): 443-465.
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.
Bedard, J. C., K. M. Johnstone, and E. F. Smith. 2010. Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing 4 (1): 12-19.
Bedard, J. C., R. Hoitash, and U. Hoitash. 2014. CFOs as inside directors. Contemporary Accounting Research 31 (3): 787-817.
Bédard, J., M. T. Chi, L. E. Graham, and J. Shanteau. 1993. Expertise in auditing. Auditing 12: 21.
Beneish, M. D. 1997. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy 16 (3): 271-309.
Beneish, M. D. 2001. Earnings management: A perspective. Managerial Finance 27 (12): 3-17.
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.
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.
Bhattacharjee, S., and K. Moreno. 2002. The impact of affective information on the professional judgments of more experienced and less experienced auditors. Journal of Behavioral Decision Making 15 (4): 361-377.
Bierstaker, J. L., and S. Wright. 2001. A research note concerning practical problem‐solving ability as a predictor of performance in auditing tasks. Behavioral Research in Accounting 13 (1): 49-62.
Breesch, D., and J. Branson. 2009. The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices 8 (3-4): 78-107.
Brown, V. L., J. L. Gissel, and D. G. Neely. 2016. Audit quality indicators: Perceptions of junior-level auditors. Managerial Auditing Journal 31 (8-9): 949-980.
Byrnes, J. P., D. C. Miller, and W. D. Schafer. 1999. Gender differences in risk taking: A meta-analysis. Psychological Bulletin 125 (3): 367.
Casterella, J. R., K. L. Jensen, and W. R. Knechel. 2009. Is self‐regulated peer review effective at signaling audit quality? The Accounting Review 84 (3): 713-735.
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. 1981a. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
DeAngelo, L. E. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dechow, P. M., and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (s-1): 35-59.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing 11 (1): 16.
DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66 (3): 643-655.
Ettredge, M., S. Scholz, K. R. Smith, and S. Lili. 2010. How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business Finance & Accounting 37 (3-4): 332-355.
Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-682.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39 (2): 295-327.
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.
Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28 (4): 1141-1179.
Geiger, M. A., and D. S. North. 2006. Does hiring a new CFO change things? An investigation of changes in discretionary accruals. The Accounting Review 81 (4): 781-809.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1): 67.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585-612.
Gold, A., J. E. Hunton, and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors’ judgments. Accounting Horizons 23 (1): 1-18.
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.
Hardies, K., D. Breesch, and J. Branson. 2010. Are female auditors still women? Analyzing the sex differences affecting audit quality. Available at: https://ssrn.com/abstract=1409964. Accessed: 2021/04.
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Hribar, P., and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9 (2): 337-356.
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描述 碩士
國立政治大學
會計學系
108353036
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108353036
資料類型 thesis
dc.contributor.advisor 張祐慈zh_TW
dc.contributor.advisor Chang, Yu-Tzuen_US
dc.contributor.author (Authors) 陳品蓉zh_TW
dc.contributor.author (Authors) Chen, Pin-Jungen_US
dc.creator (作者) 陳品蓉zh_TW
dc.creator (作者) Chen, Pin-Jungen_US
dc.date (日期) 2021en_US
dc.date.accessioned 4-Aug-2021 14:31:23 (UTC+8)-
dc.date.available 4-Aug-2021 14:31:23 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2021 14:31:23 (UTC+8)-
dc.identifier (Other Identifiers) G0108353036en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136302-
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) 108353036zh_TW
dc.description.abstract (摘要) 本研究旨在探討會計師與財務長特性上之差異（如經歷、教育程度及性別），對於審計品質是否會產生影響，進而反映在財務報表重編之機率。實證結果顯示當會計師比財務長經驗豐富以及教育程度較高時，會降低財報重編之機率；會計師與財務長之性別差異則對財報重編機率無影響。由前述結果可推論會計師在經驗及專業學識上較財務長豐富時，可抑制財務長採用不當之會計政策或會計估計，並提供品質較佳之審計服務，進而增進財務報表之品質。本研究結果可提供予會計師事務所作為參考，將會計師與財務長特性上的差異納入案件分派之考慮要素。zh_TW
dc.description.abstract (摘要) This study explores whether the differences in the characteristics of audit partners and CFOs (e.g., experience, education, and gender) would have an impact on the audit quality, proxied by the likelihood of restatements of financial reports. The empirical results show that when audit partners are more senior or have higher education degree than CFOs, the likelihood of restatements is lower. The gender difference between audit partners and CFOs, however, has no effect on the probability of restatements. The findings suggest that when audit partners have more experience and professional knowledge than do CFOs, they are likely to provide better quality audit services by restraining CFOs from adopting improper accounting policies or accounting estimates, which leads to higher quality of financial reporting. This study contributes by providing practical implications for audit firms in making engagement assignments.en_US
dc.description.tableofcontents 目錄 i
表目錄 ii
圖目錄 ii
壹、緒論 1
一、研究背景與動機 1
二、研究問題 2
三、研究架構 2
貳、文獻探討 4
一、財務報表重編 4
二、特性差異 7
參、研究設計 11
一、假說發展 11
二、樣本選取與資料來源 12
三、實證模型 15
四、變數定義與衡量 15
肆、實證結果與分析 22
一、敘述性統計分析 22
二、相關係數分析 25
三、迴歸分析 28
四、額外分析 32
伍、研究結論與限制 35
一、研究結論 35
二、研究限制 36
參考文獻 38
一、中文文獻 38
二、英文文獻 38		zh_TW
dc.format.extent 2075413 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108353036en_US
dc.subject (關鍵詞) 特性差異zh_TW
dc.subject (關鍵詞) 財務報表重編zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) Social Mismatchen_US
dc.subject (關鍵詞) Restatementsen_US
dc.subject (關鍵詞) Audit Qualityen_US
dc.title (題名) 會計師及財務長之特性差異與財務報表重編之關聯性zh_TW
dc.title (題名) Differences in the Characteristics of Audit Partners and CFOs and Financial Restatementsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻
周玲臺、王雅芳與林家駿，2017，財務報表重編與審計公費，會計評論，第65期：83-116。
林宜勉、呂惠民與盧其群，2010，會計師審計品質與財務報表重編之關聯性，中山管理評論，第18卷第2期：407-445。
張文瀞、周玲臺與林修葳，2003，審計品質與自願預測公司裁量性應計數，臺大管理論叢，第14卷第1期：1-46。
薛敏正、林嬋娟與林秀鳳，2008，董事會特性與財務報告重編，交大管理學報第28卷第2期：73-103。

二、英文文獻
Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23 (1): 69-87.
Abbott, L. J., S. Parker, and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons 26 (4): 607-629.
Aier, J. K., J. Comprix, and M. T. Gunlock. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-135.
Apesteguia, J., G. Azmat, and N. Iriberri. 2012. The impact of gender composition on team performance and decision making: Evidence from the field. Management Science 58 (1): 78-93.
Asthana, S. C., and J. P. Boone. 2012. Abnormal audit fee and audit quality. Auditing: A Journal of Practice & Theory 31 (3): 1-22.
Barua, A., L. F. Davidson, D. V. Rama, and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons 24 (1): 25-39.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (4): 443-465.
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.
Bedard, J. C., K. M. Johnstone, and E. F. Smith. 2010. Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing 4 (1): 12-19.
Bedard, J. C., R. Hoitash, and U. Hoitash. 2014. CFOs as inside directors. Contemporary Accounting Research 31 (3): 787-817.
Bédard, J., M. T. Chi, L. E. Graham, and J. Shanteau. 1993. Expertise in auditing. Auditing 12: 21.
Beneish, M. D. 1997. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy 16 (3): 271-309.
Beneish, M. D. 2001. Earnings management: A perspective. Managerial Finance 27 (12): 3-17.
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.
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.
Bhattacharjee, S., and K. Moreno. 2002. The impact of affective information on the professional judgments of more experienced and less experienced auditors. Journal of Behavioral Decision Making 15 (4): 361-377.
Bierstaker, J. L., and S. Wright. 2001. A research note concerning practical problem‐solving ability as a predictor of performance in auditing tasks. Behavioral Research in Accounting 13 (1): 49-62.
Breesch, D., and J. Branson. 2009. The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices 8 (3-4): 78-107.
Brown, V. L., J. L. Gissel, and D. G. Neely. 2016. Audit quality indicators: Perceptions of junior-level auditors. Managerial Auditing Journal 31 (8-9): 949-980.
Byrnes, J. P., D. C. Miller, and W. D. Schafer. 1999. Gender differences in risk taking: A meta-analysis. Psychological Bulletin 125 (3): 367.
Casterella, J. R., K. L. Jensen, and W. R. Knechel. 2009. Is self‐regulated peer review effective at signaling audit quality? The Accounting Review 84 (3): 713-735.
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. 1981a. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
DeAngelo, L. E. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dechow, P. M., and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (s-1): 35-59.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing 11 (1): 16.
DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66 (3): 643-655.
Ettredge, M., S. Scholz, K. R. Smith, and S. Lili. 2010. How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business Finance & Accounting 37 (3-4): 332-355.
Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-682.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39 (2): 295-327.
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dc.identifier.doi (DOI) 10.6814/NCCU202100660en_US