本研究旨在探討審計人員信任與專業知識對客戶會計揭露判斷之影響，並考量公司治理情境。本文乃採問卷調查法進行資料之搜集，以會計師事務所審計人員為研究對象。研究結果發現，相較於低信任水準之審計人員，高信任水準之審計人員較會接受客戶不充分之解釋；而相較於具備較高專業知識之審計人員，較低專業知識之審計人員較會誤判客戶針對會計揭露所提供的解釋，亦即接受不充分之解釋，或拒絕充分之解釋。此外，相較於公司治理情境為弱，當公司治理情境為強時，審計人員較會接受客戶之解釋；且審計人員的信任水準對會計揭露判斷之影響，亦會受公司治理干擾。同時，本研究發現一個有趣的現象，即順序效果（order effect）對審計人員於會計揭露判斷時有顯著的影響，類似之研究如不作控制將可能產生重大偏誤。

This study investigates the effects of trust and knowledge on auditors’ judgment under considering corporate governance conditions. This study uses questionnaire survey method, and the samples are collected from CPA firms’ auditors. The results show that auditors with higher level of trust may easier judge insufficient explanation as sufficient explanation than those auditors with lower level of trust; and auditors with lower accounting knowledge may more likely to make bias judgments (like as accept insufficient explanation or reject sufficient explanation) for client explanations than those with higher knowledgeable auditors. Also, when under strong corporate governance, auditors may more likely to accept client explanations than under the situation of weak corporate governance. In addition, corporate governance has a significantly interfering influence on the effects of trust when auditors make their judgments. Another interesting finding is that order effect has a significant effect on auditors disclosure judgment, and future researchers need to specially pay attention to it.

目次
第壹章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	4
第三節　研究內容與流程	4
第貳章　文獻探討與研究假說	6
第一節　審計人員與會計揭露判斷	6
第二節　信任與會計揭露判斷之關係	7
第三節　專業知識與會計揭露判斷之關係	12
第四節　公司治理與會計揭露判斷之關係	17
第參章　研究方法	21
第一節　研究架構	21
第二節　問卷設計	22
第三節　研究對象資料	29
第四節　統計分析方法	33
第肆章　實證結果與分析	35
第一節　信任量表之項目、效度及信度分析	35
第二節　敘述性統計分析	39
第三節　人口統計變項對會計揭露判斷之差異分析	43
第四節　相關分析	48
第五節　迴歸分析	48
第六節　額外分析	52
第伍章　結論與建議	63
第一節　研究結論	63
第二節　管理意涵	64
第三節　研究貢獻	65
第四節　研究限制與建議	66
參考文獻	68
中文文獻	68
英文文獻	68
 
表次
表3-1　研究假說與問題彙總表	22
表3-2　衡量信任傾向之題項	25
表3-3　衡量會計專業知識之題項	27
表3-4　公司治理強弱之差異彙整	28
表3-5　本研究之公司治理情境設計	28
表3-6　紙本與電子問卷回收情形	30
表3-7　實驗設計之情境問卷交叉表	30
表3-8　有效樣本基本資料	32
表4-1-1　信任量表轉軸後的因素命名	37
表4-1-2　信任量表之Cronbach’s α值	38
表4-2-1　會計揭露判斷之敘述性統計量	39
表4-2-2　信任傾向之敘述性統計量	40
表4-2-3　會計專業知識之敘述性統計量	42
表4-2-4　會計專業知識得分次數分配表	43
表4-3-1　性別對會計揭露判斷之獨立性樣本T檢定	43
表4-3-2　年齡對會計揭露判斷之單因子變異數分析	44
表4-3-3　教育程度對會計揭露判斷之獨立性樣本T檢定	44
表4-3-4　主修科系對會計揭露判斷之獨立性樣本T檢定	45
表4-3-5　服務的事務所對會計揭露判斷之獨立性樣本T檢定	46
表4-3-6　查帳經驗對會計揭露判斷之單因子變異數分析	46
表4-3-7　會計師證照對會計揭露判斷之獨立性樣本T檢定	47
表4-3-8　職位對會計揭露判斷之單因子變異數分析	47
表4-4-1　變數相關係數表	48
表4-5-1　迴歸分析結果	50
表4-6-1　迴歸分析結果	53
表4-6-2　強韌性分析	56
表4-6-3　公司治理強弱之分組迴歸分析	60
表4-6-4　公司治理之階層迴歸分析	60
表4-6-5　順序效果對會計揭露判斷之獨立性樣本T檢定	61
表4-6-6　研究假說與問題驗證結果彙總表	62
 
圖次
圖1-1　研究流程圖	5
圖2-1　Libby (1995) 取得查核專長的模型	13
圖3-1　研究架構圖	21

附錄
附錄一　Roman Weil 彙整之七種回應	77
附錄二　研究問卷	78

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