審計委員會特性與會計師特性之關連性研究

The Association between Audit Committee Characteristics and Audit Partners Characteristics

曾乾豪(Chien-Hao Tseng)

指導教授 ： 薛敏正

國立臺北大學/商學院/會計學系/博士(2014年)

摘要

本論文測試審計委員會特性與會計師特性之關連性，並以會計師產業專精度、會計師任期與會計師經驗作為會計師特性之變數。
實證結果顯示，審計委員會之設置與會計師產業專精度和主簽會計師查核家數具有顯著關聯性，即台灣設置審計委員會之公司，會傾向選擇產業專精度越高之主簽和副簽會計師，以及查核家數越多的主簽會計師。此外，審計委員會之設置與副簽會計師任期和副簽會計師查核經驗具有顯著關聯性，即台灣設置審計委員會之公司，會傾向選擇任期較長且查核經驗較豐富之副簽會計師。上述結果顯示，設置審計委員會之公司，其本身亦會選擇審計品質較高之簽證會計師。而在審計委員會特性方面，審計委員會特性僅與主簽會計師查核家數具有顯著關聯性，即台灣審計委員會特性評分越高之公司，會傾向選擇查核家數越多之主簽會計師。此外，審計委員會特性與副簽會計師任期和主簽會計師查核經驗具有顯著關聯性，即審計委員會特性評分越高之公司，會傾向選擇任期較長之副簽會計師、查核經驗愈多之主簽會計師。上述結果顯示，審計委員會特性評分越高之公司，亦會選擇審計品質較高之簽證會計師。

關鍵字

會計師任期 ； 產業專精 ； 審計委員會

並列摘要

This study examines the association between audit committee characteristics and audit partners characteristics. The auditors’ industry specialization, number of clients, tenure, and experience are used as measures of audit partners’ characteristics.
This study finds that audit committee formation is associated with having the lead and concurring partners who are industry specialization and the number of clients audited by the lead partner. The results implicate that firms forming an audit committee prefer to have lead and concurring partners who are industry specialization and a lead partner who has audited a greater number of clients. In addition, audit committee formation is associated with the tenure and experience of the concurring partner. The results implicate that the firms forming an audit committee will choose concurring partners with longer tenure and more experience. Overall, firms that are forming an audit committee are more likely to choose partners with better audit quality.
Furthermore, this study finds that the characteristics of an audit committee are associated with the number of clients audited by the lead partner. The results implicate that an audit committee that values higher characteristics would tend include a lead partner with a high number of clients. In addition, the characteristics of an audit committee are associated with the tenure of the concurring partner and the experience of the lead partner. The results implicate that an audit committee that values higher characteristics would tend to include a concurring partner with longer tenure and a more experienced lead partner. Overall, an audit committee that values higher characteristics is also more likely to have a partner with higher audit quality.

並列關鍵字

auditor tenure ； industry specialization ； audit committee

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