會計師事務所內合夥人間之網絡關係與盈餘資訊性

Auditors' Networks in the CPA Firms and the Informativeness of Accounting Earnings

本文藉由查核報告上揭示簽證會計師姓名資料的整理及社會網絡分析觀點，探討會計師在雙簽制度下產生的工作關係連結，並以其作為衡量審計品質之代理變數，使用社會網絡分析方式加以量化，檢視其與盈餘資訊性之關係。以2013年至2016年間四大會計師事務所簽證之國內上市上櫃公司為研究對象，採多元迴歸分析驗證假說。實證結果顯示，不論為主簽、或主簽加副簽之簽證社群網絡關係，會影響會計盈餘對報酬的解釋能力，隱喻會計師簽證社群網絡關係會影響盈餘資訊傳遞效果，與預期相符，支持本研究假說。研究發現似可填補過去相關文獻不足之處。

This study adopts CPA's signing networks through the dual attestation system as proxy variables of audit quality to evaluate the relationship with earnings informativeness from the perspective of social network analysis. Using a sample of publicly traded companies that were audited by Big 4 CPA firms in Taiwan during 2013 - 2016, and multiple regression analysis was used to verify the hypothesis. Empirical results indicate that the jointly attested social network of engagement partner as well as engagement partner and concurring auditors has a negative and significant influence on the informativeness of accounting earnings, which is in line with expectations. The results support the hypothesis that CPA's signing networks has effects on information transmission. The research findings imply improving the insufficient literature in the past.