- 學位論文
查核會計師特質對醫療財團法人財務操縱行為之影響：性別及產業專精度差異之實證證據
The Effect of CPA’s Characteristics on Financial Manipulation for Medical Foundation in Taiwan - An Empirical Studies of Gender and Industry Specialization Difference
摘要
本研究探討會計師性別及產業專精度對醫療財團法人財務操縱行為之影響。實證結果顯示，由女性會計師查核之醫療財團法人，其財務操縱程度顯著低於由男性會計師查核者。透過產業專家查核有助於審計品質的提升，並緩和管理者操縱餘絀（盈餘）的程度。由產業專家查核將降低醫療財團法人財務操縱的程度。 值得注意的是，本文發現大型會計師事務所查核之方向為正，雖未達顯著水準，但方向仍符合預期。再者，由大型會計師事務所查核之醫療財團法人佔不到四成的比例，此透露了非營利組織可能不是大型會計師事務所之主要查核對象，導致大型會計師事務所的專業能力可能不如非大型會計師事務所，以致審計品質較差，與林江亮與陳美君（2009）獲得類似的證據。不過，在該研究中，其並未提出更有效之建議，相反的，本文則發現是否為大型會計師事務所查核並非降低財務操縱程度之重點，而透過女性會計師或產業專家查核才是抑止醫療財團法人操縱餘絀（盈餘）之關鍵。本研究為降低非營利組織財務操縱程度方面，提供更多的證據。
並列摘要
In this paper, we examine the effect of CPA’s gender and industry specialization on financial manipulation for Medical Foundation（not-for-profit hospital）in Taiwan. The empirical results show that the not-for-profit hospitals which audited by female accountants, the degrees of financial manipulation are significantly lower than which audited by male accountants. Auditing by industry specialist helps to improve audit quality, also moderates the financial manipulation of managers. Therefore, industry specialist reduces the degrees of financial manipulation of the not-for-profit hospital. We find that the direction of the large accounting firm（BIG）is positive, although it has not yet reached the level of significance, but the direction is still in line with expectations. Furthermore, the percentage of not-for-profit hospital audit by the large accounting firms is less than 40%. This implies that not-for-profit organizations may not be the main client of the large accounting firms and lead to the professional competence of large accounting firms is not as good as small accounting firms. Therefore, the audit quality of large accounting firms is poorer than small accounting firms. The result above is as the same as Lim and Chan（2009）, however, the study did not give more effective suggestion. In our study, we find that whether the not-for-profit hospitals are audit by the large accounting firms or not is not the key to reduce the degrees of financial manipulation. Yet, audit by female accountants and industry specialist is the key point to reduce the degrees of financial manipulation of the not-for-profit hospitals.