||Auditor’s Power and Audit Quality
||Graduate Institute of Finance (on the job class)
The purpose of this study is to explore the relevance of auditor power and audit quality and to further examine whether the impact of power on audit quality is different between firms of different sizes. This study expects that under the limited audit resources, the allocation of audit resources differs according to the difference in auditor power. The greater power an auditor has, the more audit resources of the firm he or she gets, the more resources he or she can use to discover and reduce the earnings management behavior of audited clients, relatively speaking, the better the audit quality is. And because the system of quality management and control in small accounting firms is weaker, the resource allocation problem is more serious. Therefore, the positive relationship between auditor power and audit quality is expected to be more obvious in small-scale firms. The research results show that auditor power is significantly negatively correlated with discretionary accruals, which represents a positive correlation between auditor power and audit quality. It is also found that the auditor power and audit quality only appear in relatively small-scale firms, which is in line with this expectation.
第壹章 緒論 1
第貳章 文獻探討及假說發展 4
第一節 會計師個人特質與審計品質 4
第二節 會計師權力 5
第三節 假說發展 7
第參章 研究設計 9
第一節 變數衡量與實證模型 9
第二節 資料來源及樣本選取 12
第肆章 實證分析 14
第一節 敘述性統計 14
第二節 相關係數分析 16
第三節 迴歸分析 19
第伍章 結論與建議 22
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