會計師任期與審計品質

Auditor Tenure and Audit Quality

蘇裕惠(Yu-Hui Su)

《當代會計》 6卷2期 (2005/11) Pp. 187-220

https://doi.org/10.6675/JCA.2005.6.2.03

摘要

近年來各國均有以會計師輪調制度之具體法規要求，來強化會計師的獨立性，期能提昇企業財報盈餘之品質。然而，審計品質乃建立於專業能力與超然獨立二大特質上，當會計每任期增加，其獨立性雖可能降低，但卻會增加其專業能力。再者，會計師任期乃為考量審計公費與審計風險之供需互動結果，因此本文認為會計師任期長短對於審計品質之影響應為實證議題，而不一定存有必然之因果關係。本文以會計師能否抑制公司透過裁量性應計項目來進行盈餘管理之能力來衡量審計品質，並以測試會計師任期長短對公司裁量性應計項目間關係，來驗證會計師任期對於審計品質之影響。本文以台灣上市櫃公司為研究對象，研究期間為2000年至2001年，共計收集1,421個樣本／年資料。本文之實質事務所任期定義，則會計師任期愈長，其抑制公司盈餘管理行為之功能並未顯著較低，因而會計師任期較長對於審計品質不一定有負面影響。

關鍵字

會計師任期 ； 審計品質 ； 裁量性應計項目

並列摘要

In recently years, auditor rotation has been mandated in many countries in order to secure auditor independence and to increase audit quality. Audit quality is determined by two major elements: the expertise and the independence of auditors. Longer tenure of an auditor will increase the expertise, yet decrease the independence. The length of tenure is a result of the interaction between the demand side and the supply side. This paper proposes that the relationship between tenure and audit quality is an empirical issue, not necessarily a causal relationship. This study documents empirical measured by the abnormal accruals of the Modified Jones model. This study collects 1,421 observations of Taiwanese listed and OTC companies in years 2000 and 2001. The empirical result indicates that no significant evidences support the statement that increased length of auditor tenure decreases audit quality.

並列關鍵字

Auditor Tenure ； Audit Quality ； Discretionary Accruals

參考文獻

姜家訓、楊雅雯(2005)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計。6(1)，23-60。

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