會計師之背景因素與其客戶風險關聯性之研究 : 以四大會計師事務所為例

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題名:	會計師之背景因素與其客戶風險關聯性之研究 : 以四大會計師事務所為例
其他題名:	The relationship between auditor factors and client risk
作者:	楊雅雯;Yang, Ya-Wen
貢獻者:	淡江大學會計學系碩士班黃振豊;孔繁華;Huang, Cheng-Li;Kung, Fan-Hua
關鍵詞:	會計師權力;會計師執業年資;會計師性別;客戶風險;Auditor power;auditor tenure;Auditor gender;Client risk
日期:	2012
上傳時間:	2013-04-13 11:31:04 (UTC+8)
摘要:	本文旨在探討會計師之背景因素與其客戶風險關聯性之研究。在不確定性風險的審計環境下，會計師之背景因素對選擇承接客戶的評估風險有所不同，會計師之背景因素包括會計師權力、執業年資及性別，並以BETA風險及信用風險作為客戶風險之替代變數，藉以了解會計師之背景因素在面臨風險時的態度是否會影響對承接客戶之決策。以2002年至2009年間由國內四大會計師事務所查核之台灣上市櫃公司為研究對象，運用迴歸模型檢測會計師之背景因素與其客戶風險之關聯性。經控制相關變數後，實證結果發現在會計師權力方面，當會計師職位所能擁有權力資源越多，越傾向風險規避的態度，會選擇查核風險較低之審計客戶。在會計師執業年資方面，相對於執業年資較短之會計師，執業年資較長之會計師較傾向風險規避的態度，會選擇查核風險較低之審計客戶。在會計師性別方面，會計師性別對查核客戶選擇不具顯著影響。針對Big2會計師事務所與國內其他三大會計師事務所進行客戶風險上之比較可知，Big2會計師事務所之會計師執業年資及性別顯著與其他三大會計師事務所有所差異。額外測試首先以副查會計師權力、執業年資及性別為自變數，實證結果與以主查會計師執業年資及性別為自變數結果一致，但在會計師權力方面，當副查會計師擁有權力資源越多，越傾向風險愛好的態度，會選擇查核公司之BETA風險較高之審計客戶。最後以出具繼續經營疑慮意見做為審計品質之替代變數，由實證結果可知，會計師權力和性別與審計品質之間不具顯著影響，當會計師執業年資越長時，出具繼續經營疑慮意見的機率越高。 This study investigates the relationship between auditor related factors and client risk. In uncertainty audit environment, auditors with different factors tend to have different preferences on risk-taking when accepting new clients. Auditor related factors include auditors’ power, tenure, and gender. In addition, beta risk and credit risk are act as proxies for client risk. In order to understand auditor related factors in the risk attitude will affect clients. Using a sample of Big 4 CPA firms in Taiwan and their listed clients from 2002 to 2009, the regression model to examine the relationship between auditor factors and client risk. The empirical results show that auditors with administrative power and longer tenure possess more authority resources, behave more inclined to risk aversion attitude, and tend to choose lower risk clients. Moreover, auditor’s gender does not have a significant impact on choosing audit clients. In additional analysis, the study replaces the independent variables with the second-order attested auditors’ power, tenure and gender. The empirical results show that the second-order attested auditors with more authority resources are more inclined to risk taking attitude, and tend to choose higher beta risk clients. In addition, the study examines the relationship between audit quality and auditors’ factors, and the results show that auditors’ power and gender are not significantly associated with audit quality. However, auditors with longer tenure are positively associated with audit quality.
顯示於類別:	[會計學系暨研究所] 學位論文

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