女性會計師對關鍵查核事項影響之分析

The Analysis of the Effect of Female CPA on Key Audit Matters

黃韻宜(Yun-Yi Huang)

指導教授 ： 李先莉

中原大學/商學院/會計研究所/碩士(2019年)

https://doi.org/10.6840/cycu201900155

摘要

摘要
隨著審計環境的改變，標準化的查核報告已無法滿足財務報表使用者的需求和期待，各界紛紛要求會計師的查核報告能夠讓財務報表使用者更了解公司詳細的資訊，替每一家公司出具客製化的查核報告。於是，我國發布了審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」，查核報告的變革強調會計師和治理單位的溝通，抑制客戶對會計師施加壓力，提高查核報告之透明度，進而增加會計師的審計品質。從心理學的角度來看，相較於男性會計師，女性會計師的道德態度比較高，能夠防止客戶操弄盈餘，保持超然獨立之態度，提供財務報表使用者更攸關的財務報表，因此，女性會計師對於整體的查核工作有正面提高審計品質的效果。本研究乃探討會計師性別對關鍵查核事項之數量的影響，本研究以關鍵查核事項之數量當作關鍵查核事項的代理變數，透過Heckman的二階段方法來解決內生性的問題，以2016年至2017年度台灣上市、上櫃公司為研究樣本進行分析。本研究之實證結果顯示，女性會計師對關鍵查核事項之數量呈現顯著正相關，故支持本研究之假說。

關鍵字

關鍵查核事項 ； 會計師性別 ； Heckman

並列摘要

Abstract
As the audit environment changes, standardized audit reports are no longer able to meet the needs and expectations of users of financial statements, there have asked the accountant's audit report to let the financial statement users better understand the company's detailed information and issue a customized audit report for each company from all circles. Therefore, auditing standards committee in Taiwan issued SAS NO.58 “Communicating Key Audit Matters in the Auditor Report”. The change in the audit report emphasizes the communication between accountants and governing bodies, inhibits customers from exerting pressure on accountants, and improves the transparency of audit reports, thereby increasing the audit quality of accountants. From a psychological point of view, female accountants have a higher moral attitude than male accountants, which can prevent customers from manipulating surpluses, maintain a detached and independent attitude, and provide financial statements that are more relevant to users of financial statements, therefore, female accountants have a positive effect on the overall quality of the audit work. This study explores the impact of accountant gender on the number of key audit matters, this study uses the number of key audit matters as the proxy variable for key audit matters, solves the endogenous problem through Heckman's two-stage approach, and analysis of the sample of Taiwan listed and the company from year 2016 to 2017. The empirical results of this study show that female accountants are significant positive correlation with the number of key audit matters, so support the hypothesis of this study.

並列關鍵字

key audit matters ； accountant gender ； Heckman

參考文獻

參考文獻

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