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    Title: 合夥會計師之間的彼此合作經驗是否影響應計數的可比性？
    Does the experience of cooperation between audit partners affect the comparability of accruals?
    Authors: 謝安軒
    Xie, Anxuan
    Contributors: 戚務君
    Chi, Wuchun
    謝安軒
    Xie, Anxuan
    Keywords: 合夥會計師
    查核團隊
    合作經驗
    財務報表可比性
    Idividual auditor
    Audit team
    Experience of cooperation
    Comparability
    Date: 2021
    Issue Date: 2021-08-04 14:33:50 (UTC+8)
    Abstract: 利用相同年度與相同產業的成對公司(firm-paired)數據(以下簡稱成對受查客戶)，本論文檢視合夥會計師的彼此合作經驗與成對受查客戶財務報表可比性的關聯性。具體而言，本文將過去五年曾有共同會簽紀錄的一組會計師定義為彼此具有合作經驗的會計師。在控制住會計師事務所風格以及合夥會計師個人風格的影響後，實證結果顯示會計師的彼此合作經驗會提高成對受查客戶的財務報表可比性。此外，雙方簽證會計師的合作年數愈長、合作組數愈多、雙方曾有相同產業成對受查客戶的合作經驗、會計師的產業專精程度、以及IFRS轉換期間會進一步強化合作經驗對財務報表可比性的正面效應。彙總而言，本文延伸會計師個人層級的相關研究，提供合作經驗得以解釋財務報表可比性的證據。
    Using firm-paired data in each industry-year from 2004 to 2018 in Taiwan, this study provides evidence that the experience of the cooperation between audit partners affects the earnings comparability of financial statements. Specifically, I define the auditor-paired relationship as having experience of cooperation if the paired audit partners have at least one co-signed record during the past five years. The empirical results show that earnings comparability can be affected not only by the auditor-pair having such experience, but also by the length and size of the experience. In addition, the effect is greater if the experience of cooperation of the auditor-pair has occured in the same industry as the firm-paired observation, or either audit partner in the auditor-pair is an expert in the industry. Finally, such an effect was more significant during the IFRS transition period in Taiwan. In summary, this paper extend research on individual audit partners to audit teams by providing evidence that the characteristics of an audit team play a role in explaining the comparability of financial statements.
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    Description: 博士
    國立政治大學
    會計學系
    100353502
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1003535021
    Data Type: thesis
    DOI: 10.6814/NCCU202100978
    Appears in Collections:[Department of Accounting] Theses

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