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| 題名: | 大陸子公司重要性與 COVID-19 對審計品質之影響
The Effects of the Importance of China’s Controlling Subsidiaries and COVID-19 on Audit Quality |
| 作者: | 徐佳筠
Shiu, Chia-Yun |
| 貢獻者: | 俞洪昭
徐佳筠
Shiu, Chia-Yun |
| 關鍵詞: | 替代查核程序
查核程序
COVID-19
國外控制子公司
Alternative audit procedures
Audit quality
COVID-19
Foreign controlling subsidiaries |
| 日期: | 2021 |
| 上傳時間: | 2021-08-04 14:28:37 (UTC+8) |
| 摘要: | 過去許多研究探討影響審計品質的因素，然而沒有研究討論海外控制子公司重要性與審計品質的關聯。COVID-19疫情的爆發也為會計師帶來新的挑戰，旅遊禁令更讓會計師在查帳時面臨範圍受限的問題。本研究以2015到2019年在大陸有控制子公司之台灣上市櫃公司為研究對象，共蒐集1,783筆觀察值。實證結果顯示，大陸控制子公司的重要性越高，審計品質越好；然而當會計師因COVID-19疫情而被迫使用替代性查核程序執行審計工作時，審計品質卻下降。在以固定效果模型控制內生性問題後，本研究之實證結果亦具參考性。本研究亦發現若會計師不是產業專家，或審計客戶對會計師的重要性較低時，審計品質較低。本研究的實證結果能提供會計師、主管機關及2019財報的使用者在決策方面的參考。
While prior studies examine factors that may affect audit quality, the relation between audit quality and the economic importance of foreign controlling subsidiaries is yet to be explored. Moreover, the outbreak of the COVID-19 pandemic creates new challenges for auditors as they face scope limitations due to travel restrictions. Using a sample of 1,783 firm-year observations from 2015 to 2019, I find that audit quality is higher for firms with more important controlling subsidiaries in China, and is lower when auditors are forced to use alternative audit procedures due to the COVID-19 pandemic. These findings are robust to controlling for endogeneity using firm fixed effects. I also find that lower audit quality is associated with (a) auditors who are not industry experts and (b) audit clients who are not important to the auditors. My results are insightful for auditors, regulators and users of 2019 financial statements. |
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| 描述: | 碩士
國立政治大學
會計學系
107353020 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0107353020 |
| 資料類型: | thesis |
| DOI: | 10.6814/NCCU202100878 |
| 顯示於類別: | [會計學系] 學位論文
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