本文旨在探討會計師性別與客戶重要性對審計品質之影響，並再探討企業財務風險與其間之干擾效果。本研究以2005年至2017年之上市櫃公司為研究對象，依據實證結果發現，當主副簽會計師皆為女性(FF)與盈餘向上的裁決性應計數呈顯著負相關，且主副簽會計師皆為女性(FF)與實質盈餘管理呈顯著正相關，顯示查核會計師皆為女性時，能有效抑制管理當局向上操弄應計項目之盈餘管理行為，使其轉而從事實質盈餘管理；再者，女性會計師(FF)、(FM)在面對財務困難之重要客戶時，女性會計師較能約束企業操縱應計項目之盈餘管理，且主副簽皆為女性之審計品質又較異性組合(FM)為佳。最後，男性會計師(MM)與裁決性應計數無顯著相關，但與實質盈餘管理呈顯著負相關，代表男性會計師未能限制公司進行應計項目盈餘管理，故企業無須進行成本較高之實質盈餘管理。透過本研究實證結果，希冀提供未來相關會計師性別研究，更細微之思考方向。

This study investigated the impact of auditor gender and client importance on audit quality, and then examine the moderating effect of financial risk. Using a sample listed firms in Taiwan from 2005 to 2017. The empirical results show that all-female auditors (both the lead and the concurring auditors are female) are associated with negative discretionary accruals, and they are associated with positive real earnings management, indicating that female lead auditors can effectively restrain firms from manipulate accrual earnings upward. Furthermore, female-led auditors are more likely to inhibit the firm's manipulation of accrued earnings when facing important clients with financial difficulties; however this effect are stronger in case of all-female auditors. Finally, the all-male auditors (both the lead and the concurring auditors are male) are not associated with discretionary accruals, but are associated with negative real earnings management, indicating that male auditors failed to restrain firms from engaging accruals earnings management, and as a result, firms would not have an incentive to engage in higher cost of real earnings management. This study contributes to an understanding of the literature on auditor gender and audit quality.

目錄
第壹章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的 3
第三節　研究架構與流程 4
第貳章　文獻探討與假說發展 6
第一節　審計品質相關文獻 6
第二節　性別差異相關文獻 9
第三節　客戶重要性相關文獻 12
第四節　企業財務風險相關文獻 14
第參章　研究方法 15
第一節　研究架構 15
第二節　研究模型之建立及變數之定義 16
第三節　樣本選取與資料來源 23
第肆章　實證結果與分析 26
第一節　敘述性統計 26
第二節　相關係數分析 33
第三節　迴歸結果分析 35
第四節　敏感性分析 48
第伍章　結論與建議 53
第一節　研究結論 53
第二節　研究建議與限制 53
參考文獻 55

圖目錄 
圖1-1　研究流程圖 5
圖3-1　研究架構圖 15


  
表目錄 
表3-1　 產業分佈表 25
表4-1　 敘述性統計 29
表4-2　 t檢定之差異分析 31
表4-3　 各變數相關係數表 34
表4-4　 會計師性別對裁決性應計數之迴歸分析 38
表4-5　 會計師性別對實質盈餘管理之迴歸分析 39
表4-6　 會計師性別對裁決性應計數之迴歸分析_IMP=0 40
表4-7　 會計師性別對實質盈餘管理之迴歸分析_IMP=0 41
表4-8　 會計師性別對裁決性應計數之迴歸分析_IMP=1 42
表4-9　 會計師性別對實質盈餘管理之迴歸分析_IMP=1 43
表4-10　會計師性別與企業財務風險對裁決性應計數之迴歸分析_IMP=0 44
表4-11　會計師性別與企業財務風險對實質盈餘管理之迴歸分析_IMP=0 45
表4-12　會計師性別與企業財務風險對裁決性應計數之迴歸分析_IMP=1 46
表4-13　會計師性別與企業財務風險對實質盈餘管理之迴歸分析_IMP=1 47
表4-14　會計師性別對裁決性應計數以資產計算客戶重要性之敏感性分析 49
表4-15　會計師性別對實質盈餘管理以資產計算客戶重要性之敏感性分析 50
表4-16　會計師性別與企業財務風險對裁決性應計數以資產計算客戶重要性之敏感性分析 51
表4-17　會計師性別與企業財務風險對實質盈餘管理以資產計算客戶重要性之敏感性分析 52

中文文獻
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李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷第4期：103-126。
李建然與陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期：59-80。
楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質﹖Enron後的觀察，會計評論，第43期：27-61。
劉嘉雯、王泰昌與賴信蒼，2009，訴訟風險與大型會計師事務所之客戶財務風險可接受水準，臺大管理論叢，第20卷第1期：1-40。
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