The Determinant of Auditor Sanctions and the Durations after Sanctions

• Main Authors: Dai-YunWu, 吳岱芸
• Other Authors: Yu-Chen Lin
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/42914022856554985543

碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === Prior studies have investigated the relationship between auditor sanctions and audit quality or negative market responses. However, there is few to analyze the influential auditor factors of the disciplinary cases, nor to the durations after sanctions. The study is going to discuss this two issues. The logistic results show that females or senior practice seniority accountants are less likely to be disciplined. The possible reasons are that females being less overconfident than males, senior practice experiences accountants having abundant audit experience and wealth, so both of those factors’ auditors will be more cautious and conservative. However, no consistent evidence is found to support a correlation between auditor’s age and auditor sanctions. The empirical results using survival analysis show that the relationship among auditors' age, auditors' practice experience and the durations after sanctions are obviously negative. Auditor’s gender does not have a significant impact on the durations after sanctions. As the auditors approache the retirement age, their career concerns might be gradually diminishing. Therfore, the durations after sanctions become shorter.