關於審計領域的研究,以往多著重於公司治理與審計公費之關係、會計師審計品質與盈餘管理之關係等研究,尚無主題探討會計師年齡與審計意見之關係。Cavallini, Cornoldi, and Vecchi(2009)研究指出,經驗會影響工作績效,年齡也會影響工作績效。Chatman (1991)發現年輕的會計人員對組織價值的態度常與資深經理人及合夥人的態度不同。謝秀梅 (1988)研究也指出年齡越大的會計師,專業承諾越高;執業越久的會計師,服務信念越高。由此推知,年齡是影響工作績效的主要因素,因此,會計師的簽證行為是否會受到會計師年齡的影響,是一個重要實務議題。本研究結果發現會計師年齡愈大愈會出具保留意見之查核報告,以財務困難公司為研究對象,亦發現高年齡群的會計師愈會出具繼續經營疑慮意見之查核報告,表示會計師年齡是影響審計意見型態的類型的重要因素。
Prior research suggest that experience will affect job performance, age will affect job performance, too (Cavallini, Cornoldi, and Vecchi 2009). Chatman (1991) also found that the young accounting officers to organization value manner were different from the senior managers or partners. Therefore, the age of auditor is a main factor of influencing the working performance. However, recent studies have investigated the relationship between audit quality and audit fees, audit quality and earnings management. There is no study investigating the relation between auditor’s age and audit opinion. This study examines this empirical issue and finds that the age of partner auditor is positive correlated with qualified audit opinion. The result also shows that the older group age partners are favor to issue going-concern audit opinion, only including financial difficult companies. This empirical results support auditor age is an important factor in audit work and audit report.
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