The Effects of Whether Auditors are Overconfident on Audit Quality

• Main Authors: Yu-Sheng Lin, 林育陞
• Other Authors: 張瑞當
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/96rqs3

碩士 === 國立中興大學 === 會計學研究所 === 101 === The purpose of the study is to investigate whether auditors (CPAs) are overconfident and how that will affect their audit quality. A questionnaire survey was conducted to determine how auditors are overconfident and the effects of such overconfidence on audit quality. The study classifies overconfidence into two types: “definite overconfidence” and “predictive overconfidence.” The empirical results indicate that both two types of overconfidence are positively related to discretionary accruals. It means that overconfidence is negatively related to audit quality. In other words, when the auditors are not overconfident, they have better audit quality.