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| Title: | 會計師情緒會影響審計品質嗎？
Does Auditor Emotion Affect Audit Quality? |
| Authors: | 陳品如
Chen, Pin-Ju |
| Contributors: | 俞洪昭
Yu, Hung-Chao
陳品如
Chen, Pin-Ju |
| Keywords: | 審計品質
情緒
極端天氣
內部控制審計
財務報表審計
Audit quality
Emotion
Extreme weather
Internal control audit
Financial statement audit |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:02:22 (UTC+8) |
| Abstract: | 本研究使用極端天氣事件來衡量會計師情緒，檢測會計師心情是否會對其內部控制審計及財務報表審計之品質有所影響。透過使用2005-2019年美國上市公司的24,749個觀察值進行迴歸分析，本研究發現當出具查核報告日的反應期間遭受到極端天氣的侵襲時，會激發會計師悲憫的情緒，而導致報導內部控制缺失的可能性降低，且受查公司之財務報表後續發生重編的機率及裁決性應計數均增加。這些實證結果在控制內生性之後仍然存在，代表會計師情緒會影響審計品質，支持同情心理論。本研究進一步測試發現，當極端天氣造成的災害嚴重程度越高、受災地區為美國前 20 大城市及會計師處在審計市場競爭度較高的環境時，其審計品質下降的現象會越加明顯；然而當受查公司的訴訟風險或財報舞弊風險較高時，則會因為會計師風險意識的提高，而提高其審計品質。本研究亦發現，隨著反應窗期的增加，會計師悲憫的情緒會趨於平緩，導致低審計品質的現象有逐漸下降的趨勢，此現象與「同情心崩堤」效應一致。
This study examines whether auditors` emotion affects their audit quality in auditing firms` internal control and financial statements. Using extreme weather events to capture auditors` emotion and a sample of 24,749 observations of US listed firms during 2005-2019, I find that sympathy induced by extreme weather during the period preceding the issuance of audit reports leads to a lower likelihood of reporting internal control weaknesses, higher likelihood of restatements, and higher level of discretionary accruals. These results are robust to controlling for endogeneity and indicate that auditors` emotion negatively affects their audit quality, consistent with the sympathy theory. I further find that the negative association between extreme weather and audit quality is strengthened when auditors experience more severe natural disasters, located in the top 20 US cities, and face higher audit market competition. However, the negative relation is attenuated when client firms have higher litigation risk and fraud risk, potentially because auditors` perceived audit risk increases. Finally, the negative effect of auditor emotion on audit quality appears to decrease with the length of reaction period windows of extreme weather, suggesting that sympathy emotion abates over longer reaction period. This finding is consistent with the “collapse of compassion” effect. |
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| Description: | 博士
國立政治大學
會計學系
102353502 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0102353502 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200531 |
| Appears in Collections: | [會計學系] 學位論文
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