會計師個人專業性與財務報表重編之關聯性研究

Abstract

本研究旨在探討會計師個人專業性與審計品質之關聯性，並以會計師個人教育背景、職場經驗包括與客戶合作任期及產業專精程度衡量會計師個人專業性，審計品質方面則以財務報表重編情形包括重編與否、重編幅度及重編依據衡量之。 實證結果顯示會計師個人專業性方面，影響財務報表重編可能性及重編幅度之因素主要為會計師個人之教育背景及教育背景與職場經驗之交互作用。教育背景變數則以國外學歷之會計師有較高可能性發生財務報表重編情形，主修為會計之會計師財務報表之資產重編幅度顯著較小；若進一步觀察教育背景變數與職場經驗之交互作用，則發現國外學歷對財務報表重編之不利影響將隨會計師與客戶合作任期加長而降低，在職專班碩士畢業之會計師亦將隨與客戶合作任期加長而減少財務報表重編情形，然而主修為會計之會計師將隨會計師與客戶合作任期加長而顯著增加財務報表之資產重編幅度。

The purpose of this study is to explore the relation between CPA expertise and the audit quality. The proxies for CPA expertise include their educational background and work experiences, such as the auditor tenure and the industry specialization. In addition, we measure the audit quality by attributes of financial statement restatements, including the restatement likelihood, the magnitude of asset and stockholders’ equity restated, and the initiators of restatements. The empirical results reveal that both restatement likelihood and magnitude are related to CPAs’ educational backgrounds and the interaction of their educational backgrounds and the work experiences. As to the influence of educational background on restatements, the CPA with foreign education has a higher probability to restate statements; however, as tenure increases, the restatement likelihood of the CPA with foreign education significantly decreases. Besides, as tenure increases, the restatement likelihood of the CPA graduating from EMBA program will significantly decrease as well. On the other hand, the magnitude of assets restated by the CPA majoring in accounting is significantly lower; however, as tenure increases, the magnitude of assets restated by the CPA majoring accounting increases.