會計師參與會計師公會與社會網絡組織對審計品質的影響

The Impact of Auditor Social Network on Audit Quality

翁慈青(Tzu-Ching Weng) ； 紀信義(Hsin-Yi Chi) ； 林書賢(Shu-Hsien Lin)

《中山管理評論》 32卷3期 (2024/09) Pp. 455-500

https://doi.org/10.6160/SYSMR.202409_32(3).0004

摘要

本研究檢視合夥會計師參與多個會計師公會與民間社團組織（如，獅子會或扶輪社）對審計品質之影響。實證結果顯示合夥會計師加入多個社會網絡組織能有效抑制盈餘管理，特別是加入愈多會計師公會者。本研究進一步發現，當合夥會計師係來自非四大會計師事務所時，其參與愈多社會網絡組織對審計品質具有增額正向效果。本研究另將會計師分類為主簽或副簽、採用企業固定效果及若干敏感性測試皆穩健支持主要實證結果。

關鍵字

會計師公會 ； 社會網絡 ； 審計品質

並列摘要

We examine whether auditors' participation in CPA associations and social network organizations (i.e. Lions Club and Rotary Club) influence its audit quality. The empirical results show that auditors who join more CPA associations and social network organizations can effectively suppress earnings management. Further tests explore whether the incremental effect exists for non-Big 4 auditors, and we find that the results support our hypothesis. Moreover, this study conducted robust tests and additional tests, and find the same evidence to support our main results.

並列關鍵字

CPA Association ； Social Network ； Audit Quality

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