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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106490

    Title: 管制性產業查核經驗與審計品質之關聯性
    Other Titles: The association between the audit experience of regulated industry and audit quality
    Authors: 張瑀珊;劉原良
    Keywords: 管制性產業;查核經驗;審計品質;Regulated Industry;Audit Experience;Audit Quality
    Date: 2015/01/01
    Issue Date: 2016-04-27 11:14:49 (UTC+8)
    Abstract: 本研究探討會計師在管制性產業累積之查核技術及專業知識是否能影響該會計師查核一般產業時之審計品質。近年來由於各種金融弊案造成市場經濟的劇烈波動,投資人開始關注具有何種特質之會計師所查核過的企業能具有較好的審計品質。過往研究認為會計師審計品質之好壞取決於其發現問題的專業能力與獨立性。由於管制性產業在法令、會計規範及公司治理制度較一般產業複雜,會計師必須具備更多專業上的知識以應付受查客戶面對之風險與問題及更嚴謹的執行查核工作。
    This study explored whether accountants with auditing experience in regulatory industries produce higher quality audits in non-regulatory industries. Due to the economic volatility sparked by a number of recent financial scandals, investors have begun to notice that accountants with certain skill sets may conduct more rigorous audits. Previous studies have taken the viewpoint that audit quality is determined by the independence of auditors and their ability to identify problems. Because regulatory industries are more complex than other industries in terms of legalities, accounting regulations, and corporate governance systems, accountants must be even more diligent in conducting audits and ensure that they have the professional knowledge and skills to manage the problems and risks faced by their clients.
    The research variables we explored were auditing experience in regulatory industries (cumulative number of years) and number of regulatory clients. Our samples were listed companies in Taiwan from 2009 to 2013. We discussed whether having auditing experience in regulatory industries affects the quality of audits in non-regulatory industries. Using dummy variables, we divided the subjects into two groups: those who had experience in auditing regulatory clients and those who did not. We found that among accountants who had audited regulatory clients, greater experience in auditing non-regulatory clients did not improve their audit quality. This may be because they are compelled to divide their resources, which reduces audit quality. However, as their cumulative experience in auditing regulatory clients increased, the quality of their auditing for non-regulatory clients also improved, particularly in the first year of auditing. The more regulatory clients they had, the better their quality of work for non-regulatory clients. This shows that accountants who have had audit experience in regulatory industries have more resources to contribute when auditing non-regulatory clients, which improves audit quality.
    Relation: 淡江大學會計學系碩士班學位論文 2015, 55pages
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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