會計師性別與審計品質關聯性之實證研究

An Empirical Study of the Association between Audit Partner Gender and Audit Quality

賴聖樺(Sheng-Hua Lai)

指導教授 ： 廖芝嫻

國立臺灣大學/管理學院/會計學研究所/碩士(2014年)

https://doi.org/10.6342/NTU.2014.02236

摘要

本研究是會計師性別與審計品質關聯性之實證研究，探討會計師之審計品質是否會受到性別之心理因素影響而產生行為偏誤。根據過去心理學在非審計領域之相關文獻，發現男性相較於女性在過度自信程度與風險偏好程度皆較高。而在審計的判斷與決策過程中，若會計師有過度自信或風險愛好之傾向，可能會影響其對客戶之風險評估，造成審計品質降低。
　　為探討會計師之性別是否在審計品質上有顯著之差異，本研究使用應計品質與發佈修正式意見之可能性作為會計師審計品質之代理變數，以 2003年至 2011 年九個年度台灣上市、上櫃公司為研究樣本進行分析。研究結果顯示，以應計品質作為審計品質之代理變數時，當會計師為女性時，審計品質並無顯著的提升；另外以修正式意見為審計品質之代理變數時，亦未發現女性會計師有較高的審計品質。因此整體而言，研究結果並不支持女性會計師審計品質高於男性會計師之假說。

關鍵字

會計師性別 ； 審計品質

並列摘要

According to the psychology literature, males tend to be more overconfident and more risk-seeking than females. Applied to the auditing field, overconfidence and less risk-averse may affect auditor’s client risk assessment, which could reduce audit quality. Using the unique setting in Taiwan where data on individual audit partners are available, this study empirically tests the association between audit partner gender and audit quality. On a sample of listed companies from year 2003 to 2011, the empirical results show that firms audited by female audit partners do not have significantly higher accruals quality. In addition, female audit partners do not have higher likelihood of issuing modified audit opinions. Overall speaking, this study does not find supporting evidence that female audit partners provide higher audit quality than male audit partners.

並列關鍵字

audit partner gender ； audit quality

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