運用機器學習探索PCAOB檢查報告第一部份主題內容與會計師事務所客戶數量之關聯性

Employing Machine Learning to Study on the Correlation between the First Part of PCAOB Inspection Report and the Number of Audit Clients

李馥聿(none)

指導教授 ： 張祐慈

國立政治大學/商學院/會計學系/碩士(2022年)

https://doi.org/10.6814/NCCU202200560

摘要

本研究聚焦於受PCAOB檢查下，會計師事務所的檢查報告第一部份所揭露的審計缺陷是否對其客戶數量變動產生影響。過去文獻指出，PCAOB檢查報告所揭露的內容可以作為衡量會計師事務所審計品質的指標。本研究以客戶數量淨變動、簽約客戶數量的變動以及解約客戶數量的變動，三個不同角度衡量客戶數量的流失或增加，藉以探討客戶數量變動與揭露審計缺陷之關聯。結合LDA(Latent Dirichlet Allocation)對揭露內容所作之主題分類，本研究實證結果顯示，PCAOB檢查報告第一部份若有揭露審計缺陷及、揭露審計缺陷之性質及揭露審計缺陷客戶比，確實會對會計師事務所的客戶數量產生影響。此外，本研究進一步探討揭露之查核案件缺失數量，發現客戶查核案件缺失對客戶數量比例越高則可能導致客戶數量之流失。透過本研究之發現，除了拓展對PCAOB檢查報告第一部份所揭露內容之分析，也讓會計師事務所能越加注重其審計品質。

關鍵字

檢查報告揭露之缺陷 ； 客戶選擇事務所之考量 ； 事務所客戶數量變動 ； LDA主題分析

並列摘要

This research examines whether the disclosure content of PCAOB inspection part I report affects the number of audit clients. Prior literatures have shown that the PCAOB inspection report might be used to asses audit quality of the audit firm. This study examines the correlation between inspection part I reports and the number of audit clients by utilizing measures in the difference number of audit clients as well as the number of audit clients engaging or dismissing. When combined with LDA(Latent Dirichlet Allocation) findings on topic classifications, we find no matter audit clients are potential or original, whether inspection part I reports disclose the audit deficiencies, the classifications of the audit deficiencies or the number of the audit client deficiencies impact on the outcomes of the number of audit clients. This study extent prior research on PCAOB inspection report. The findings in this study would provide more convinced reasons to focus on PCAOB inspection report for better audit quality.

並列關鍵字

Audit deficiencies from PCAOB inspection report ； The switching consideration of audit firm ； Number of audit clients ； LDA content analysis

參考文獻

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