H3 之測試結果

第五章檔案研究結果

第二節迴歸分析結果

三、 H3 之測試結果

本研究於H1 測試中，發現審計工作第二階段（外勤工作及形成查核意見階段）之知識分享程度與審計品質呈正相關，H2 測試細分知識分享機制及資源後，又發現該階段使用的三種知識分享機制中，複核程序顯著與異常應計數呈負相關，顯示複核程序作為知識分享機制確實能夠提升審計品質，該結果使H3 假設（透過審計軟體執行複核程序的程度，會影響審計品質）顯得更為重要。

然而，從相關係數表中可知，𝑅𝐸𝑉𝐼𝐸𝑊與𝑆𝑂𝐹𝑇𝑊𝐴𝑅𝐸的相關係數高達 0.93，呈高度相關，不適合使用交乘項分析，故本研究改樣本分群之方式檢驗該假說。

本研究以𝑆𝑂𝐹𝑇𝑊𝐴𝑅𝐸的中位數為基準，將觀察值區分為大於中位數¹³或小於中位數兩組子樣本，分別執行式（5）之迴歸分析，並比較兩組子樣本的迴歸結果中，複核程序之係數𝛽₂是否有所不同，本研究並不事先預期該係數之方向。表5-7 呈現該模型之迴歸結果，使用審計軟體程度高於中位數之組別複核程序的係數顯著為負（p = 0.0290）；使用審計軟體程度低於中位數之組別，複核程序的係數為0.0066，未達顯著水準（p = 0.6820），代表搭配審計軟體，可使複核程序更有效地降低異常應計數，此結果不僅符合Bierstaker et al. (2001)之

13 此處之中位數指本研究所回收之六家事務所資料的中位數。

結論，更呼應會計實務界之發展方向，複核過程中，審計軟體不僅能縮短資訊傳送的時間，更能打破空間限制，使複核者給予之建議能夠更即時地傳遞予被複核者。

另外，透過審計軟體分享知識程度高於中位數的組別，其教育訓練

（𝐸𝐷𝑈）的係數顯著為負（p = 0.0260），造成該結果與 H1 之測試結果不同的可能原因為，四大會計師事務所使用審計軟體的程度相對高於他所，故高於中位數的組別包含的觀察值均由四大會計師事務所簽證，而四大會計師事務所因有強大的加盟體系、歷史悠久、且資源豐富，所提供的教育訓練較他所完善，故能夠提升審計品質。

所有迴歸結果顯著之控制變數，係數方向均與H1 之結果相同。

表5-6 H2 透過各機制及資源分享知識與審計品質之關聯性

第六章研究結論、限制及建議

本文旨在探討會計師事務所內的知識分享與審計品質的關係，並著重在各知識分享機制及審計階段於其中扮演的角色。過程採用多重研究方法，首先透過半結構性訪談，描繪會計師事務所內主要的知識分享機制及知識分享資源；

接著以問卷調查，蒐集本國六大會計師事務所內之知識分享情形，作為主要自變數；最後使用異常應計數之絕對值作為審計品質的代理變數，進行迴歸分析，並提出結論。

根據訪談結果，複核程序、所內諮詢、案件會議、及教育訓練為會計師事務所內用以分享知識的機制，知識分享資源則歸納為前期工作底稿、審計軟體、資料庫、出版品、及內網，並將審計工作區分為兩階段：規劃階段、外勤工作及形成查核意見階段。

迴歸結果顯示，於外勤工作及形成查核意見階段，查核人員知識分享程度越高之會計師事務所，審計品質越高；本研究更進一步發現於該階段中，透過複核程序分享知識之程度與審計品質有正向關聯，透過案件會議或從前期工作底稿交流知識之程度則與審計品質呈負相關；最後，執行複核程序的過程中，

搭配使用審計軟體之程度越高，越能提升會計師事務所之審計品質。

就所知範圍內，本文為第一篇劃分審計階段的同時，分析知識分享機制及搭配的知識分享資源之會計師事務所知識分享研究，研究者並進一步研究上述知識分享層面與審計品質的關係。研究不同審計階段的知識分享，有助於會計師事務所辨認在不同階段的知識分享對審計品質之影響，從而分階段加強知識分享。研究知識分享的機制，能夠指出何種機制較為有效，以及在哪一審計階段較為有效。

異常應計數的迴歸模型使用市價淨值比（MB）作為控制變數，因此，樣本

被限制為上市公司，而超過九成之上市公司均由六大會計師事務所查核，故本研究僅以六大會計師事務所作為研究對象，未能將其他中小型事務所納入研究範圍；再者，除異常應計數外，財務報表重編亦可作為審計品質的代理變數 (Francis 2011)，然而，由於樣本中有財務報表重編的比例過低（不及 5%），本研究未能以財務報表重編作為應變數。

本研究對未來研究提出以下建議：（1）Duh et al. (2017)除了研究知識分享對審計品質的影響，也研究對審計效率的影響，未來研究可延續其文，探討在不同審計階段，不同知識分享機制對審計效率的影響；（2）知識分享常牽涉人際互動，故Duh and Lin (2010)研究個人特質對知識分享傾向之影響，且多位受訪者亦提出分享知識之人員的個人特質，與知識分享成效息息相關，故未來研究亦可以個人特質如何影響知識分享成效為題；（3）查核人員之職務不同時，

其工作內容與可能遭遇的問題均有歧異，在在可能影響其對知識分享的感受，

本研究著重瞭解事務所之全貌，故受訪者均設定為協理以上之資深人士，未來研究可將訪談對象擴大至不同層級之查核人員，以瞭解查核工作經驗、職務差別對知識分享之影響；（4）會計師事務所之審計工作具有時間壓力大、須面對查核客戶、受到法規限制、及可能受到利害關係人關注等特性，上述因素均可能對查核人員之知識分享情形造成影響或限制，未來可研究之；（5）會計師事務所如何設計制度以鼓勵查核人員分享知識，該制度是否連結到查核人員之績效評估，亦需要深入瞭解；（6）最後，因會計師事務所的人員流動率高且資訊量龐大，故受訪者時常提起知識傳承之重要性，而知識分享資源之建立及維護在其中扮演極重要的角色，值得學者細究。

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在文檔中會計師事務所內知識分享與審計品質：分享機制及審計階段的角色 (頁 60-0)

第五章 檔案研究結果

第二節 迴歸分析結果