會計師性別、財務危機與企業營運複雜度之關聯性

本文旨在探討會計師性別、財務危機與企業營運複雜度之關聯性。當企業面臨財務危機時，並考量其營運複雜程度後，是否會認為不同性別的會計師之審計品質存在差異。本研究以2005年至2017年經四大會計師事務所查核簽證之台灣上市(櫃)公司為研究對象，實證結果發現，財務危機與會計師性別呈顯著正向相關，意即當企業面臨財務危機時，傾向選任男性會計師作為其簽證會計師。而企業複雜程度與會計師性別則無顯著相關。在財務風險與企業複雜程度的交互作用下，與會計師性別呈顯著負向相關；意即面臨財務危機之企業，同時其營運複雜程度較高時，會傾向選任女性會計師作為其簽證會計師。透過本研究之實證結果，希冀能提供企業在做委任決策時，除了考量企業本身之營運情況，也需一併考量會計師之性別角色內涵，尋找較符合企業需求之會計師。

關鍵字

會計師性別；財務危機；企業複雜度；會計師選任

並列摘要

The objective of this study was to investigate the association between auditor gender, financial crisis and business operating complexity. In this study, companies listed in Taiwan between 2005 and 2017 were used as a sample to examine whether gender is a factor in the auditor selection process in cases where companies face financial crisis and operate with complexity. The results show that the financial crisis is significantly positive associated with the auditor gender, indicating that when a company faces financial crisis, it tends to choose a male auditor. There is no significant association between the operating complexity and the auditor gender. On the interaction of financial crisis and operating complexity, it is significantly negative associated with auditor gender, indicating that companies will tend to choose a female auditor when they face financial crisis and operate with high level of complexity. The findings of this study provide meaningful information when making auditor selection, in addition to considering the operation of the company, it is also necessary to consider the auditor’s gender to fit the company’s needs.