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    題名: 我國會計師懲戒制度與審計品質
    The Study on Disciplinary System of Auditor and Audit Quality
    作者: 陳瑄嬪
    Chen, Xuan-Pin
    貢獻者: 徐愛恩
    陳瑄嬪
    Chen, Xuan-Pin
    關鍵詞: 會計師
    會計師懲戒制度
    審計品質
    裁決性應計數
    CPA
    Disciplinary System of Auditor
    Audit Quality
    Discretionary Accruals
    日期: 2023
    上傳時間: 2023-09-01 14:40:14 (UTC+8)
    摘要: 本研究旨在探討我國目前的會計師懲戒制度對於督促會計師履行其專業義務的有效性，以及主管機關裁罰對會計師的警示作用和會計師在接受處分後是否會改善其查核品質。本研究將首先介紹我國的會計師懲戒制度，並分析2014年至2023年期間金融監督管理委員會公布的會計師懲戒案件之特性，以提供對未來制定會計師持續提升審計品質的指引，分析後發現懲戒案件數量呈現減少的趨勢，顯示隨著產業及懲戒制度的發展，會計師愈來愈注重自身執業品質，以避免受主管機關懲戒。此外，本研究使用實證方法探討我國會計師懲戒制度和審計品質之間的關聯性，根據過去文獻，採用裁決性應計數之絕對值作為審計品質之代理變數，測試在懲戒前後，其審計品質是否明顯改善，並將懲戒種類依照程度分為懲戒程度輕者與懲戒程度重者，以測試受懲戒之會計師，其審計品質改善程度是否會依照懲戒程度之輕重而有所改變。研究結果顯示，樣本公司之簽證會計師受懲戒後，其管理當局盈餘管理幅度顯著縮小，顯示會計師在受懲戒後有修正其查核程序，改善審計品質，這反映了懲戒對會計師行為的警示作用。然而，懲戒程度對審計品質的影響未能明確顯示。
    This study aims to examine the effectiveness of the current disciplinary system for accountants in our country in ensuring their compliance with professional obligations, as well as the deterrent effect of regulatory penalties and the subsequent improvement in their audit quality. The research will provide an overview of our country`s accountant disciplinary system and analyze the characteristics of disciplinary cases disclosed by the Financial Supervisory Commission between 2014 and 2023. Using empirical methods, the study will explore the relationship between the disciplinary system and audit quality. Discretionary accruals will serve as a proxy variable for audit quality, testing whether there is a significant improvement before and after disciplinary actions and whether the severity of the disciplinary measures affects the extent of improvement. The findings indicate that disciplined engagement auditors in the sample firms show a significant reduction in earnings management, suggesting that accountants adjust their audit procedures and enhance audit quality in response to disciplinary actions. However, the impact of the severity of disciplinary measures on audit quality remains inconclusive.
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    描述: 碩士
    國立政治大學
    會計學系
    110353032
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110353032
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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