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| Title: | 合夥會計師個人效應永遠重要嗎?
Do audit partner effects always matter? |
| Authors: | 宋宜姍
Sung, Yi-Shan |
| Contributors: | 戚務君
Chi, Wu-Chun
宋宜姍
Sung, Yi-Shan |
| Keywords: | 會計師個人效應
Audit partner effects |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:04:30 (UTC+8) |
| Abstract: | 過往研究證實會計師個人效應存在且暗示對於所有會計師的審計品質皆具有影響力及重要性，但是有另一部分研究顯示會計師的審計失敗代表系統性的審計品質不良，因此本文欲探討合夥會計師的個人效應對於品質優良及不良的會計師群體是否皆具有效果。本研究透過工作量與審計品質關聯性之研究情境，檢驗有、無審計失敗紀錄的會計師在該情境下的會計師個人效應是否具有效果。實證結果顯示：無審計失敗紀錄的會計師，其個人效應能夠解釋工作量與審計品質的關聯性，然而，有審計失敗紀錄的會計師樣本顯示無論是否控制會計師固定效果，工作量與審計品質皆無顯著相關，說明品質不良會計師的個人效應在該情境下並不具重要性。綜上，本研究認為合夥會計師個人效應並非永遠重要。
Prior studies find that audit partner effects exist and indicate that audit partner effects are equally considerably important to audit partners overall. However, this is contradicted by another line of audit research suggesting that partners with audit failure record also deliver lower-quality audits on other engagements. Accordingly, this article investigates whether partner effects matter to both groups of good-quality and poor-quality partners. I employ a research setting of examining the relation between partner’s workload and audit quality, and test whether partner effects matter to partners with or without audit failure record. Consistent with prior research, I find partner effects play a role in explaining the association between workload and audit quality in the good-quality partner subsample. However, there are no significant partner effects observed in the poor-quality partner subsample. In summary, this article extends audit partner level research by providing evidence that audit partner effects do not matter all the time. |
| Reference: | 林宗輝、周玉娟與戚務君，2012，財務報表重編與資金成本，中山管理評論，第20 卷第2期：533-567。
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| Description: | 碩士
國立政治大學
會計學系
109353022 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353022 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200635 |
| Appears in Collections: | [會計學系] 學位論文
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