簽證會計師性別多元化與審計品質

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Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/115938

Title:	簽證會計師性別多元化與審計品質
Other Titles:	Partner Auditors’ Gender Diversity and Audit Quality
Authors:	王貞靜
Keywords:	簽證會計師;審計品質;性別多元化
Date:	2017-10-31
Issue Date:	2019-03-09 12:11:56 (UTC+8)
Abstract:	本計晝旨在探究兩位簽證會計師性別組成多元化是否會影響審計品質。近期審計研究關注簽證會計師個人特質對審計品質的影響(Aobdia, Lin, and Petacchi, 2015 ； Gul, Wu, and Yang, 2013)，其中性別差異((gender-based differences))的探討很多，但仍缺乏一致性的證據。基於審計工作係屬團隊合作，多元化的審計成員組合有益於查核程序的設計、判斷、偵錯與風險評估。本計晝預期兩性的合作，兩位簽證會計師性別多元化(gender diversity)會優化審計品質。本計晝的實證結果能增補審計文獻在簽證會計師性別多元化議題上的闕口，供投資人與各界參考。
Relation:	簽證會計師性別多元化與審計品質
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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