查核屬性對非營利醫院財務操縱行為之影響

The Effect of Audit Characteristics on Financial Manipulation Level of Not-for-Profit Hospitals

10.6543/JMC.2017.0201.02

林江亮(Chiang-Liang Lin)；黎怡雯(Yi-Wen Lai)

非營利醫院 ； 財務操縱 ； 會計師性別 ； 產業專精度 ； Not-for-profit Hospitals ； Financial Manipulation ； CPA Gender ； Industry Specialization

管理與法遵

2卷1期（2017 / 01 / 01）

21 - 46

繁體中文

本研究探討會計師性別及產業專精度等查核屬性，對非營利醫院（醫療財團法人）財務操縱行為之影響。實證結果顯示，由女性會計師查核之非營利醫院，其財務操縱程度顯著低於由男性會計師查核者。此外透過產業專家查核之非營利醫院，其財務操縱程度也顯著低於非產業專家查核者。

We study the audit effect of CPA gender and industry specialization on financial manipulation for not-for-profit hospitals (medical foundations) in Taiwan. The empirical results show that the level of financial manipulation of not-for-profit hospitals audited by female accountants, are significantly lower than those audited by male accountants. Not-for-profit hospitals audited by industry experts also have lower financial manipulation level than those audited by non-industry-experts.

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