Title

會計師是否存在過度自信及其對審計品質之影響

Translated Titles

The Effects of Whether Auditors are Overconfident on Audit Quality

DOI

10.6845/NCHU.2013.01453

Authors

林育陞

Key Words

會計師過度自信 ; 審計品質 ; 裁決性應計數 ; Audit quality ; Discretionary accruals

PublicationName

中興大學會計學研究所學位論文

Volume or Term/Year and Month of Publication

2013年

Academic Degree Category

碩士

Advisor

張瑞當

Content Language

繁體中文

Chinese Abstract

本研究旨在檢視於審計領域中有專門知識及經驗的事務所會計師是否會因自身行為偏誤,而造成對審計品質之影響。採用問卷調查方式捕捉會計師過度自信程度及其影響效果。並將過度自信分為確定型過度自信與預測型過度自信。實證結果發現不論是確定型過度自信或預測型過度自信皆與裁決性應計數呈顯著正相關;亦即過度自信程度與審計品質呈負相關,顯示當會計師沒有偏高之過度自信傾向時,其審計品質較佳。

English Abstract

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.

Topic Category 管理學院 > 會計學研究所
社會科學 > 財金及會計學
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Times Cited
  1. 廖晟斌(2014)。查核人員的自戀特質是否影響查核品質?。中正大學會計與資訊科技學系學位論文。2014。1-20。