會計師性別與客戶重要性對審計品質之影響

本文旨在探討會計師性別與客戶重要性對審計品質之影響，並再探討企業財務風險與其間之干擾效果。本研究以2005年至2017年之上市櫃公司為研究對象，依據實證結果發現，當主副簽會計師皆為女性(FF)與盈餘向上的裁決性應計數呈顯著負相關，且主副簽會計師皆為女性(FF)與實質盈餘管理呈顯著正相關，顯示查核會計師皆為女性時，能有效抑制管理當局向上操弄應計項目之盈餘管理行為，使其轉而從事實質盈餘管理；再者，女性會計師(FF)、(FM)在面對財務困難之重要客戶時，女性會計師較能約束企業操縱應計項目之盈餘管理，且主副簽皆為女性之審計品質又較異性組合(FM)為佳。最後，男性會計師(MM)與裁決性應計數無顯著相關，但與實質盈餘管理呈顯著負相關，代表男性會計師未能限制公司進行應計項目盈餘管理，故企業無須進行成本較高之實質盈餘管理。透過本研究實證結果，希冀提供未來相關會計師性別研究，更細微之思考方向。

關鍵字

會計師性別；客戶重要性；企業財務風險；審計品質

並列摘要

This study investigated the impact of auditor gender and client importance on audit quality, and then examine the moderating effect of financial risk. Using a sample listed firms in Taiwan from 2005 to 2017. The empirical results show that all-female auditors (both the lead and the concurring auditors are female) are associated with negative discretionary accruals, and they are associated with positive real earnings management, indicating that female lead auditors can effectively restrain firms from manipulate accrual earnings upward. Furthermore, female-led auditors are more likely to inhibit the firm's manipulation of accrued earnings when facing important clients with financial difficulties; however this effect are stronger in case of all-female auditors. Finally, the all-male auditors (both the lead and the concurring auditors are male) are not associated with discretionary accruals, but are associated with negative real earnings management, indicating that male auditors failed to restrain firms from engaging accruals earnings management, and as a result, firms would not have an incentive to engage in higher cost of real earnings management. This study contributes to an understanding of the literature on auditor gender and audit quality.