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| Title: | 會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例
The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms |
| Authors: | 陳昱安
Chen, Yu-An |
| Contributors: | 張祐慈
Chang, Yu-Tzu
陳昱安
Chen, Yu-An |
| Keywords: | 審計品質
年資差異
學歷程度差異
非四大會計師事務所
Audit quality
Experience mismatch
Education mismatch
Non-big 4 audit firms |
| Date: | 2019 |
| Issue Date: | 2020-04-06 14:43:17 (UTC+8) |
| Abstract: | 本研究將影響審計品質之因素從個人觀點放到雙方，檢視選擇非四大會計師事務所查核之上市櫃公司，在其管理階層具有較高之盈餘管理動機之情況下，會計師與財務長之間年資差異與學歷程度差異是否影響審計品質。實證結果顯示，整體而言，會計師年資大於財務長年資越多，越能夠抑制管理階層操縱盈餘向上與向下，審計品質越佳；而會計師與財務長之學歷程度差異對於審計品質則無任何影響。從非四大會計師事務所的觀點而言，在審計業務資源較不足之情況下，未來可以年資差異作為人力調派之參考，以提升審計品質。
This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements. |
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| Description: | 碩士
國立政治大學
會計學系
106353015 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353015 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000371 |
| Appears in Collections: | [會計學系] 學位論文
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