會計師罰鍰、警告和申誡處分與審計公費及審計品質關聯性之實證研究

本研究是會計師受罰鍰、警告和申誡處分與審計公費及審計品質之實證研究，探討會計師之懲戒紀錄是否對審計公費有負面影響，而對審計品質有正向影響。過去文獻發現，當發生財務弊案使會計師或會計師事務所涉訟時，該會計師或會計師事務所之其他簽證客戶的股價會因此受有負面影響。此外，尚有採用香港資料之文獻發現，在財務弊案發生後，該案受懲戒會計師事務所之審計公費有下降的情形，而審計品質並未受影響。本論文欲探討台灣會計師受罰鍰、警告和申誡處分對審計公費及審計品質之影響。為探討會計師受罰鍰、警告和申誡處分對審計公費及審計品質之影響，本研究利用傾向分數配對法進行配對，使樣本除「是否由受懲戒會計師簽證」外，其他條件均相似。根據本研究之實證結果，就審計公費而言，模型之主要變數並不顯著，未能取得證據支持在懲戒訊息公告後，會使該會計師較未受懲戒會計師於次年度之審計公費為低。而在審計品質方面，模型之主要變數亦不具顯著性，並未獲得證據支持在懲戒訊息公告後，會使該會計師較未受懲戒會計師於次年度提供較佳之審計品質。

關鍵字

會計師懲戒；審計公費；審計品質；傾向分數配對法

並列摘要

This research is an empirical study on accountants’ disciplinary records, audit fees, and audit quality, which disciplinary records include fines, warnings and reprimands. This study explores whether accountants’ disciplinary records have a negative impact on audit fees and a positive impact on audit quality. According to the past literature, when an accountant or an accounting firm is involved in a lawsuit, the stock prices of the other clients from the accounting firm will be negatively affected. In addition, study using Hong Kong data found that after the occurrence of the financial fraud, the audit fees of the accounting firm decreased, but the audit quality was not affected. Using propensity score matching method, this study empirically tests the association between fines, warnings and reprimands and audit fees and audit quality. The empirical results show that the main variables of the model are not significant in terms of audit fees. In other words, this study fails to obtain evidence to support the hypothesis, which the announcement of the sanction will negatively affect the accountant's audit fee in the following year. In terms of audit quality, the main variables of the model are also insignificant. That is, there is no evidence to support that the punished accountant tends to provide better audit quality in the following year.