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Author: 陳雅惠
Ya-Hui Chen
Thesis Title: 稽核員人格特質和懷疑態度對稽核品質有效性影響之實證研究
The impact of auditors’ personality traits and skeptical attitude on the effectiveness of audit quality - An empirical investigation
Advisor: 王孔政
Kung-Jeng Wang
Committee: 王孔政
Kung-Jeng Wang
林希偉
Shi-Woei Lin
曹譽鐘
Yu-Chung Tsao
蔣明晃
Ming-Huang Chiang
張家生
Chia-Sheng Chang
Degree: 博士
Doctor
Department: 管理學院 - 管理研究所
Graduate Institute of Management
Thesis Publication Year: 2023
Graduation Academic Year: 112
Language: 中文
Pages: 66
Keywords (in Chinese): 稽核作業品質人格特質適合稽核人才五大人格特質模型
Keywords (in other languages): audit quality, personality traits, suitable auditor, Big five model
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  • 內部稽核員是公司治理重要的一道防線,而稽核員人格特質對公司營運與防弊機制之有效性,影響至深。本研究旨在探討稽核員人格特質、懷疑態度與稽核品質之間的關聯性。本研究運用五大人格特質模型來建立稽核人員人格特質的模型,探討這些特質對稽核品質的影響。本研究共收集254份問卷樣本,並運用多元線性迴歸分析來檢驗假設。研究結果顯示理想稽核人格特質與稽核品質之間並無直接顯著關聯,卻存在間接關係表現,具「開放性」人格特質且透過懷疑態度之調節效果,能有顯著提升稽核品質。這些發現對人力資源管理者具有啟示意義,即在選擇稽核人員時,應注意其個人特質是否適合此一類型工作。本研究為適合擔任稽核人員的人格特質提供了實證推理,期能幫助人力資源者在招募過程中挑選適合的稽核人才,以提高內部稽核作業品質,同時有效提升公司績效、降低公司營運風險。


    This study explores whether the personality traits of internal auditors, who serve as the critical last line of defense in corporate governance, affect the effectiveness and suitability of company operations and anti-fraud mechanisms. By examining various issues related to the selection of audit personnel in the literature and further researching the differences in personality traits among those who work as auditors, we have developed a model for the personality traits of audit personnel based on the Big Five personality trait model. Under the assumption of an ideal job concept, we investigate how these traits impact audit quality through statistical analysis, examining whether personality traits influence audit quality and to what extent. We collected 254 questionnaire samples and employed multiple linear regression analysis to test our hypotheses. The results found that there is no direct significant relationship between ideal auditor personality traits and audit quality. However, there is an indirect relationship, where the "openness" personality trait enhances audit quality through the moderating effect of a professional skeptical. These findings have implications for human resource managers, suggesting they consider individuals' traits when selecting audit personnel. This study provides empirical evidence on suitable personality traits for auditors, aiding human resources in recruiting the right talent to enhance internal audit quality, improve company performance, and reduce operational risks effectively.

    目錄 摘要 i Abstract ii 圖目錄 vi 表目錄 vii 第壹章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第三節 研究流程 3 第貳章 文獻探討 6 第一節 人格特質 6 第二節 五大人格特質(Big five Model) 10 第三節 懷疑態度(Professional skepticism) 13 第四節 稽核品質(Audit quality) 15 第五節 歸因理論(Attribution theory) 16 第六節 小結 17 第參章 研究方法 18 第一節 研究假設與架構 18 第二節 研究對象 20 第三節 變數定義與衡量 21 第四節 資料分析方法 23 第肆章 實證研究與分析 28 第一節 問卷回收與統計 30 第二節 敘述性統計分析與信度分析 32 第三節 相關性分析 33 第四節 調節交互作用 35 第五節 研究假設驗證結果 37 第伍章 結論與建議 38 第一節 研究結論 38 第二節 管理意涵 38 第三節 研究限制與建議 39 參考文獻 41 附錄(問卷) 52

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