會計師事務所人力資本與審計品質之關聯性研究

The Relationship between Human Capital and Audit Quality

李建然(Jan-Zan Lee) ； 高惠松(Hui-Sung Kao)

《人力資源管理學報》 7卷3期 (2007/09) Pp. 45-64

https://doi.org/10.6147/JHRM.2007.0703.03

摘要

本研究旨在探討會計師事務所人力資本與審計品質之關聯性。以2002年國內上市櫃公司共866筆觀測值作爲樣本，採多變量迥歸模式進行實證分析，驗證會計師事務所人力資本投入，對審計品質之貢獻。實證結果發現會計師事務所人力資本確實與審計品質呈正相關，只是在抑制正、負裁決性應計數（盈餘往上、下）之作用因子稍異，會計師之教育水準及會計師的經驗豐富程度能顯著抑制正裁決性應計數；另會計師經驗的豐富程度顯著可抑制負裁決性應計數。由此可知，會計師的教育水準與經驗豐富程度實攸關事務所審計品質的良窳。本研究希望藉由此發現，促使會計師事務所重視人力資本因素，進而提昇事務所之審計品質，保障財務報表使用者權利，以利資本市場之健全發展。

關鍵字

人力資本 ； 裁決性應計數 ； 審計品質

並列摘要

This study investigates the relations between human capital and audit quality. The sample, including 866 observations, is comprised of listed and OTC firms in Taiwan during 2002. We use multiple regression models to examine whether there is a negative relation between human capital and discretionary accruals in CPA firms. The empirical results indicate that, the positive relations between human capital and audit quality after controlling for variables related to discretionary accruals. We find that CPA's education and experience could significantly constrict positive discretionary accruals and CPA's experience could significantly alleviate negative discretionary accruals too. Thus, audit quality of CPA firms depends on CPA's education and experience. Finally, empirical results suggest that CPA firms have to focus on investing human capital for enhancing audit quality and protecting financial statement users, further more, for improving the development of the capital market.

並列關鍵字

human capital ； discretionary accruals ； audit quality

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