會計師任期與審計品質之關連性研究

Auditor Tenure and Audit Quality

劉嘉雯(Chia-Wen Liu) ； 王泰昌(Tay-Chang Wang)

《管理評論》 27卷4期 (2008/10) Pp. 1-28

https://doi.org/10.6656/MR.2008.27.4.CHI.1

摘要

本研究分別以簽證會計師個人及簽證會計師事務所為對象衡量會計師任期，並以會計師簽發對繼續經營有重大疑慮審計意見之查核報告的可能性作為審計品質之衡量變數，分析會計師任期與審計品質之關連性。研究結果發現，在控制公司規模、財務狀況、前期審計意見、簽證會計師事務所是否為五大、處分資產以快速籌措現金之能力、下年度現金增資或發行公司債等其他可能影響查核報告意見類型之因素後，繼續經營有疑慮審計意見與會計師任期間無顯著關係或為顯著的正向關係。因此，本研究結果並不支持主張強制性輪調者所言，較長的會計師任期會損害審計品質之論點。

關鍵字

會計師任期 ； 審計品質 ； 查核報告 ； 繼續經營 ； 會計師獨立性

並列摘要

This paper studies the relation between the likelihood of a going-concern opinion and auditor tenure. Auditor tenure is defined as both the CPA tenure and CPA-firm tenure. After controlling for the effect of client size, financial condition, prior period opinion, auditor type, the ability for the company to dispose assets to obtain cash and the new issue of stock or bond next year, empirical results indicate that the likelihood of a going-concern opinion is non-significantly or significantly positively related to auditor tenure. Therefore, the results do not support the argument that long auditor tenure has adverse effects on audit quality.

並列關鍵字

Auditor tenure ； Audit quality ； Audit report ； Going-concern opinion ； Auditor independence

參考文獻

American Institute of Certified Public Accountants(1992).Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies.New York:AICPA.

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Behn, Bruce K.,Steven E. Kaplan,Kip R. Krumwiede(2001).Further Evidence on the Auditor`s Going-concern Report: The Influence of Management Plans.Auditing: A Journal of Practice & Theory.20(1),13-28.

Carcello, Joseph V.,Albert L. Nagy(2004).Audit Firm Tenure and Fraudulent Financial Reporting.Auditing: A Journal of Practice & Theory.23(2),55-69.

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