新式查核報告對會計師努力與審計品質之影響

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题名:	新式查核報告對會計師努力與審計品質之影響 The Impact of Extended Audit Report on Audit Quality and CPA Efforts
作者:	張仁銘 CHANG, JEN-MING
贡献者:	會計與資訊學系
关键词:	會計師努力;新式查核報告;審計品質;產業專家 CPA Efforts;the Extended Audit Report;Audit Quality,;Industry Expertise
日期:	2019
上传时间:	2019-10-29 07:40:37 (UTC+0)
出版者:	亞洲大學
摘要:	我國自2016年正式實施新式查核報告，以客製化方式陳述企業財務資訊期以降低資訊不對稱及增加財務報表透明度。在使用新式查核報告後，它增加了會計師及管理階層之責任。因此會計師撰寫新式查核報告的努力程度將對審計品質產生影響。因此，本研究以實施新式查核報告前後(2015年至2017年)，國內上市及上櫃公司共計5,109筆觀察值為樣本，探討會計師努力與審計品質間之關聯性。同時探討使用新式查核報告前後，四大會計師事務所及擁有產業專家之會計師事務所對審計品質是否將造成影響。本文以裁決性應計項目作為審計品質之代理變數，以探討新式查核報告是否將影響會計師之審計品質。經實證結果後顯示，當會計師揭露字數與裁決性應計數呈顯著負相關，表示當揭露字數越多審計品質越高，因此，當會計師努力越大，因新式查核報告中需要更多會計師的專業判斷，有助於審計品質的提升。此外，當四大會計師事務所在加入產業專家之變數時，與裁決性應計數呈顯著正相關，顯示當會計師擁有產業專家時，則可能因為較了解產業特性，故於查核過程中使企業操控盈餘向上，將使審計品質下降。 Taiwan has been used the extend audit report since 2016, and the purpose is to reduce the information asymmetry and increase transparency in financial statement. It increases the CPA and management duty after using extended audit reports. Therefore, CPAs effort for writing extended audit report will impact on audit quality. Therefore, the study uses 5,109 observations of domestic listed companies to examine the effect of CPA efforts on audit quality after the implementation of the Extended Audit Report from 2015 to 2017. Besides, the study examines the CPA’s industry expertise of accounting firms and big four accounting firms’ impact on audit quality after using extended audit reports. Moreover, this study uses discretionary accruals as the proxy variable of audit quality and uses the number of words as the variable of CPA efforts to explore the impact of extended audit reports on audit quality. The empirical result shows that the number of words in the extended audit report is significant negative correlated with discretionary accruals. This result represents that CPA effort is higher and discretionary degree of accruals is lower. In other words, CPA effort is positive correlated with audit quality. Therefore, more professional judgment of accountants in extended audit report will assist to enhance audit quality. In addition, the result also shows that industry expertise of big four accounting firms is positive correlated with discretionary accruals. That is, industry expertise of big four accounting firms will negative impact on audit quality after using extended audit reports. It may result from industry experts easily realize industrial characteristics, and it leads to do earnings management that manipulate earning upper to reduce the audit quality.
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