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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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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.
其他識別: U0005-2208201314432100
Appears in Collections:會計學系所

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