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    Title: 會計師及財務長之特性差異與財務報表重編之關聯性
    Differences in the Characteristics of Audit Partners and CFOs and Financial Restatements
    Authors: 陳品蓉
    Chen, Pin-Jung
    Contributors: 張祐慈
    Chang, Yu-Tzu
    陳品蓉
    Chen, Pin-Jung
    Keywords: 特性差異
    財務報表重編
    審計品質
    Social Mismatch
    Restatements
    Audit Quality
    Date: 2021
    Issue Date: 2021-08-04 14:31:23 (UTC+8)
    Abstract: 本研究旨在探討會計師與財務長特性上之差異（如經歷、教育程度及性別），對於審計品質是否會產生影響，進而反映在財務報表重編之機率。實證結果顯示當會計師比財務長經驗豐富以及教育程度較高時，會降低財報重編之機率；會計師與財務長之性別差異則對財報重編機率無影響。由前述結果可推論會計師在經驗及專業學識上較財務長豐富時，可抑制財務長採用不當之會計政策或會計估計，並提供品質較佳之審計服務，進而增進財務報表之品質。本研究結果可提供予會計師事務所作為參考，將會計師與財務長特性上的差異納入案件分派之考慮要素。
    This study explores whether the differences in the characteristics of audit partners and CFOs (e.g., experience, education, and gender) would have an impact on the audit quality, proxied by the likelihood of restatements of financial reports. The empirical results show that when audit partners are more senior or have higher education degree than CFOs, the likelihood of restatements is lower. The gender difference between audit partners and CFOs, however, has no effect on the probability of restatements. The findings suggest that when audit partners have more experience and professional knowledge than do CFOs, they are likely to provide better quality audit services by restraining CFOs from adopting improper accounting policies or accounting estimates, which leads to higher quality of financial reporting. This study contributes by providing practical implications for audit firms in making engagement assignments.
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    Description: 碩士
    國立政治大學
    會計學系
    108353036
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353036
    Data Type: thesis
    DOI: 10.6814/NCCU202100660
    Appears in Collections:[Department of Accounting] Theses

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