會計師事務所及審計人員知識分享影響因素及其效果之研究

Abstract

本論文主要目的在探究會計師事務所及審計人員知識分享的影響因素，以及會計師事務所的知識分享效果。經由會計師事務所的產業特徵著手，推導影響知識分享的因素，並以問卷調查法取得審計人員與會計師事務所有關知識分享各構面的資料，分別採階層線性模式、多元迴歸等方式實證檢視審計人員、會計師事務所知識分享的影響因素。 研究結果如下： 1.在審計人員知識分享方面，個體層次中，個人聲望、自我效能、經驗開放性、互惠、個人經驗對審計人員知識分享有正向影響，私欲則為負向影響；總體層次中，主管支持、組織網絡對審計人員知識分享有正向影響。 2.就管理階層審計人員而言，個人聲望、自我效能、私欲、互惠、主管支持、績效評估等有顯著影響，其中除私欲為負向影響外，其餘皆為正向；就非管理階層審計人員而言，個人聲望、自我效能、經驗開放性、互惠、個人經驗、組織網絡有正向影響，而私欲則為負向影響。 3.在會計師事務所知識分享方面，相關分析顯示集體效能、組織經驗開放性、信任、主管支持、績效評估對會計師事務所知識分享有正向影響，但多元迴歸及逐步迴歸後發現僅以信任、主管支持最具預測力；以相對重要性來說，經比較多元迴歸各自變項之標準化係數，以及考量變項間相關性後發現，信任對會計師事務所知識分享的影響力最大，其次則為主管支持。 4.就會計師事務所知識分享效果而言，實證發現會計師事務所知識分享程度愈高，則會計師事務所知識分享效果愈好，且以審計品質做為知識分享效果的替代變數，其結果並未改變；此外，檢視大型與中型會計師事務所在各個變項之平均值、變異係數差異，發現多數變項差異不大，表示本論文所衡量的知識分享各變項，並未有組別回答與所別回答不一致的情形；再者，以實證資料檢視，其結果並未改變。 5. 進一步探討會計師事務所知識分享效果影響因素及其相對重要性，以主管支持與離職率的預測力最高，其中主管支持有正向影響，而離職率則為負相關。至於相對重要性，最高者為主管支持，其次則為離職率，信任則因與主管支持相關性高，因此其淨作用並不顯著。 本論文的研究結論除補充關於會計師事務所知識分享文獻之不足外，並有助於會計師事務所經營管理之參考。

The purpose of this dissertation is to explore the determinants and effectiveness of knowledge sharing in CPA firms. From the characteristics of CPA firms, this study investigates factors associating with knowledge sharing at the individual and firm level, respectively. At the individual level, two types of factors were examined: individual factors, and organizational factors. At the firm level, this study also examines the effectiveness of knowledge sharing. A survey method was used as the means of data collection. In addition, a hierarchical linear modeling (HLM) and regression analysis were used to examine these issues. Results are as follows: (1) In the individual level analysis, individual factors such as reputation, self-efficacy, openness to experience, reciprocity, and experience are positively related to auditors’ knowledge sharing, while greed is negatively related. Organizational factors including management support and firm network have significant and positive effects on auditors’ knowledge sharing. (2) Reputation, self-efficacy, greed, reciprocity, management support and performance evaluation have significant effects on knowledge sharing of auditors holding managerial positions. However, reputation, self-efficacy, openness to experience, reciprocity, experience and firm network are significant determinants for auditors without holding any managerial position. (3) In the firm level analysis, it shows that collective efficacy, collective openness to experience, trust, management support and performance evaluation are positively related to knowledge sharing of CPA firms. However, multiple regression and stepwise regression show that trust and management support are significant determinants. After computing standardized regression coefficients and Pearson correlations, trust and management support are more important than others in affecting knowledge sharing. (4) The degree of knowledge sharing is positively related to the effectiveness of knowledge sharing in CPA firms. Results are robust when audit quality is a proxy for effectiveness of knowledge sharing. (5) Furthermore, this dissertation examines the relative importance of each determinant in affecting the effectiveness of knowledge sharing. Findings indicate that management support and turnover rate are the two most important factors; management support is positively and turnover rate is negatively related to effectiveness of knowledge sharing. The findings of this dissertation may contribute to the literature on knowledge sharing of CPA firms, and have implications for CPA firms in promoting knowledge sharing and its effectiveness.