Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18918
標題: 會計師風險偏好對審計品質之影響
The Effects of Audit Partners’ Individual Risk Preferences on Audit Quality
作者: 陳秋樺
Chen, Chiu-Hua
關鍵字: 行為會計;behavioral accounting;風險偏好;風險態度;審計品質;risk preference;risk attitude;audit quality
出版社: 會計學研究所
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摘要: 
本研究從行為會計學之角度探討會計師在規劃、執行查核工作乃至最終產生審計報告時之判斷與決策是否受到心理因素之影響而產生偏誤,而此偏誤主要來自於風險偏好程度之不同。風險偏好程度高的會計師可能冒著自身及會計師事務所聲譽受損及承受訴訟之風險,而輕易受客戶誘因或壓力而影響獨立性,造成審計失敗;反之,對於風險偏好程度相對較低的會計師來說,聲譽的維護與避免訴訟風險的考量可能最為重要,以確保其審計的品質。而目前國內並無關於這方面之研究,因此本文可提供關於會計師風險偏好對審計品質影響之資訊。
本研究以裁決性應計數作為衡量審計品質之替代變數,並以Altman提出之Z-Score模型區分會計師之風險偏好類型,藉此分析不同風險偏好之會計師是否對審計品質造成影響。並以2012年上市、上櫃公司為主要研究對象進行分析。
研究結果顯示,會計師風險偏好與裁決性應計數之絕對值呈現顯著負相關,也就是屬於風險偏好之會計師其受查客戶操縱盈餘的幅度較小,至少在以Z-Score模型及信用風險指標區分會計師之風險偏好時是如此。

This study starts from the view point of Behavioral Accounting, in order to examine whether the judgement and decision-making of an auditor when performing audit tasks would be effected by psychological effect, leading to behavioral bias. And this behavioral bias results from risk preference. Risk-seeking auditor may impair auditors’ independence, cause they may be affected by their client easily. In contrary, the most important concerning for low risk-preference auditor is maintaining reputation and avoiding legal problems, so they will assure their audit quality. We use discretionary accruals as the proxy for audit quality, and Altman’s Z-Score to differentiate risk preference type. This study includes 2012 all TES-listed and OTC-listed companies in Taiwan in the sample. The results indicate individual Partners’ risk attitudes have a negative effect on their discretionary accruals.
URI: http://hdl.handle.net/11455/18918
其他識別: U0005-2208201314432100
Appears in Collections:會計學系所

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