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標題: 會計師是否存在過度自信及其對審計品質之影響
The Effects of Whether Auditors are Overconfident on Audit Quality
作者: 林育陞
Lin, Yu-Sheng
關鍵字: 會計師過度自信;Audit quality;審計品質;裁決性應計數;Discretionary accruals
出版社: 會計學研究所
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The purpose of the study is to investigate whether auditors (CPAs) are overconfident and how that will affect their audit quality. A questionnaire survey was conducted to determine how auditors are overconfident and the effects of such overconfidence on audit quality. The study classifies overconfidence into two types: “definite overconfidence” and “predictive overconfidence.” The empirical results indicate that both two types of overconfidence are positively related to discretionary accruals. It means that overconfidence is negatively related to audit quality. In other words, when the auditors are not overconfident, they have better audit quality.
其他識別: U0005-3107201322413800
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