- 學位論文
審計人員對審計偏差行為接受度之解釋模型－以國內會計師事務所為例
AN EXPLANATORY MODEL OF AUDITOR ACCEPTANCE OF DYSFUNCTIONAL AUDIT BEHAVIOR－WITH TAIWAN’S PUBLIC ACCOUNTING FIRMS AS AN EXAMPLE
摘要
有鑑於美國安隆案的爆發，及近期博達、訊碟與皇統等一連串會計弊端之發生，會計師及審計人員在道德操守上之表現格外受人矚目。尤以博達一案中，因審計人員不當忽略必要查核步驟，未做好把關工作，以致於付出高昂之社會成本，也連帶使社會大眾更加重視審計品質之議題。 影響審計品質之因素來自於各個構面。現存文獻已確認環境因素會造成審計偏差行為，但對於個別審計人員其從事審計偏差行為之決定因素，國內外學者之看法與實證結果卻有所差異，且國內相關研究均已年代久遠或不完整，故需更多檢驗以了解此主題。 本研究旨在探討個別審計人員對審計偏差行為接受度不同之影響因素，故研究者希望達成下列目的：(1)藉由文獻探討確認研究模型之構念；(2)利用實證研究以確認上述構念是否會對審計人員接受偏差行為產生影響；(3)探索審計人員對審計偏差行為之體認；(4)根據文獻探討及實證研究之結果，尋求審計人員其接受偏差行為原因之所在，期能提供一個更完整之理論架構供實務界與學術界參考。 本研究之觀念性架構含括審計人員對審計偏差行為之接受度、對偏差行為之體認、實際從事審計偏差行為、制控信念、組織承諾、工作績效、離職傾向與角色壓力。基於現存文獻均在已假設受試者視偏差行為為非道德行為之前提下進行論述，本研究特別針對此主題進行深入探討，欲瞭解審計人員是否視忽略必要查核程序、修改/取代審計程序及少報查核時數為非道德行為，此外，由於審計人員較多數職業之從業人員須承受更大之角色壓力，故亦將此構念含括其中。 本研究係以任職於規模前四大會計師事務所(勤業眾信、安侯建業、資誠、致遠)之審計人員為研究對象，共回收有效問卷230份，有效回收率為46%。利用結構方程模式(Structural Equation Modeling, SEM) 探討審計人員之個人因素對審計偏差行為接受度之影響。 根據實證研究結果得知，除角色壓力與離職傾向會顯著影響審計人員其對審計偏差行為之接受度外，制控信念及工作績效此兩構念對審計人員接受偏差行為之程度，影響均未達顯著水準，此結論和Donnelly et al. (2003)針對全美會計師事務所106名審計人員所做之調查，認為工作績效不佳、外控信念及離職傾向較高之審計人員對偏差行為接受度亦高之研究結果明顯不同。Malone(1992)認為離職傾向較高之審計人員會因即將離職而對績效評估不在意，故而降低從事審計偏差行為之誘因，此觀點或可解釋本研究中審計人員高離職傾向，低偏差行為接受度之現象。 此外，本研究亦發現臺灣地區會計師事務所之審計人員對審計偏差行為之體認和社會大眾之期待有所落差。不認同「忽略必要查核程序」及「修改/取代審計程序」為偏差行為之審計人員佔受試者之36.09％及47.83％，已近半數，在會計師事務所欲加強審計品質的同時，審計人員對偏差行為之體認值得社會強烈關注。
並列摘要
A serial of accounting abuses happened after the collapse of Enron in U.S.A., such as Procomp or Infodisc in resent year. The moral law/sense of accountants or auditors is a focus of public opinion. Especially for Procomp case that auditors engaged in premature sign-off intentionally. We have paid high social cost because auditors didn’t review financial report by normal procedures. In the same time, the issue of audit quality is considered very important by most people. Lots of factors from various constructs can inference audit quality. Environment factors will result in dysfunctional audit behavior which was proved by literatures, but factors result in individual dysfunctional audit behavior scholars having different view. In addition, such kinds of researches in Taiwan are not perfect and systematic. Therefore, the purpose of this research is to discuss the difference of dysfunctional acceptance level for individual auditor faced with the same factor. This research hope to get following objectives: (1) To identify framework model by literatures investigation; (2) To identify subject framework model whether or not inference auditors’ acceptance level by practical research; (3) To explore the awareness of dysfunctional behavior for auditors; (4) To seek the reason why auditor accept dysfunctional behavior by literature investigation and practice proof. This study tries to provide a complete theory structure model in this research for practical use or academic reference. The population included auditors in first four major public accounting firms in Taiwan. Self-administered questionnaires were distributed to 500 respondents who have experience in auditing works, of which 230 valid questionnaires were returned, representing a response rate of 46%. And then use structural equation modeling (SEM) to comprehend how the auditor’s personal factors influent his acceptance of dysfunctional audit behavior. By experiment results, we find it does not reach significant level for locus of control, performance to accept level for dysfunctional behavior regarding auditors except role stress and turnover intentions. Malone (1992) states that a preparatory resignation auditor does not concern job performance and promotion, so decrease inducement to perform dysfunctional behavior. This statement could explain why the higher turnover intentions have the lower acceptance of dysfunctional behavior in this study. In addition, this research finds that the awareness of dysfunctional audit behavior by auditors engaged in accounting firms have big difference with the expectation of the public. Auditors who don’t identify “premature sign-off” and “altering/replacing audit procedures” as unethical behaviors are 36.09% and 47.83%－respectively. We should pay more attention to auditors’ awareness of dysfunctional behaviors strongly when public accounting firms desire to enhance audit quality simultaneously.
參考文獻
延伸閱讀
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