會計師性別與企業營運複雜度對審計品質影響之研究

The Effect of Auditor Gender and Corporate Operating Complexity on Audit Quality

戴秀琇(Hsiu-Hsiu Tai)

指導教授 ： 劉若蘭

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2017年)

摘要

根據過去相關文獻，男性較女性過度自信且風險偏好程度較高，致在審計與決策的過程中可能產生偏誤，造成審計品質降低，此外，亦有研究指出女性面對複雜程度較高的審核任務時，能更快速處理資訊並且有效率的完成任務。本研究探討主簽會計師性別、公司營運複雜度與審計品質關聯性之實證研究，以異常應計數作為審計品質之代理變數，以2009年至2015年度台灣上市、上櫃公司為研究樣本進行分析。
研究結果顯示，主簽會計師與裁決性應計數未呈現顯著負相關而公司多角化程度則與裁決性應計數呈現顯著正相關，顯示主簽會計師性別無法證明會影響審計品質而公司營運複雜度則確實會影響審計品質。而於加入會計師性別與公司複雜度交乘項後，雖主簽會計師性別與審計品質仍未呈現顯著相關，惟交乘項對於審計品質呈現顯著負相關，表示公司複雜度越高的情況下，主簽會計師為女性的審計品質較佳。

關鍵字

會計師性別 ； 營運複雜度 ； 審計品質 ； 裁決性應計數

並列摘要

Prior literature review has indicated that male auditors are overconfident and more risk-seeking than female auditors that are prone to biases in the auditing and decision process and result in lower quality of auditing. In addition, prior research has demonstrated that female auditors are more efficient in processing information and finished the complex auditing tasks than male auditors. The purpose of this study is to use discretionary accruals to measure of auditing quality as well as investigates the association between lead signing auditor gender and corporate operating complexity on auditing quality of firms listed in Taiwan from 2009 to 2015.
The empirical evidence shows that there is no significantly negative correlation between lead signing auditor gender and discretionary accruals. However, corporate operating complexity is significantly positively correlated with discretionary accruals. The results indicate that the lead signing auditor gender has no effect on audit quality but corporate operating complexity has impact on lower auditing quality. After joining the interactive term between lead signing auditor gender and corporate operating complexity, the results demonstrate that the interactive term is significantly negatively correlated with audit quality. The results indicate that more complex firms with female auditors lead signing auditors could lead to better auditing quality.

並列關鍵字

Auditor Gender ； Operating Complexity ； Audit Quality ； Discretionary Accruals

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