過往文獻中有許多探討會計師個人特質與審計品質關聯性的議題，其中包含年齡、經驗及性別等。本文延伸此脈絡研究，探討會計師幽默感的作用。心理學研究證實在溝通協調的情境下使用幽默感得以使過程更加順利且得到更好的結果；因此，本研究主張幽默感可提升溝通談判的能力，說服客戶調整財報資訊，達成較高的審計品質。本文以西元2012年至2021年台灣上市櫃公司作為樣本，以裁決性應計數和財務報表是否重編作為審計品質的代理變數，透過電子問卷發放量表搜集會計師之幽默感。實證結果無法支持會計師幽默感與審計品質之關聯，橫斷面測試將樣本按會計師專業能力及客戶重要性進行拆分，另於穩健性測試中控制固定效果、限縮樣本期間、區分會計師工作地點皆無法應證會計師幽默感與審計品質之間有關。

Prior literature has discussed the relation between auditors' ages, experiences or gender and their audit quality, which were all about auditor's personality characteristics. Extending this stream of research, this study focuses on auditor's sense of humor. Psychological research has proved that sense of humor in communication and negotiation can facilitate the processes and yield better results. Therefore, this study posits sense of humor is available in enhancing auditor’s communication and negotiation skills. They can furthermore talk their clients into adjusting financial figures and result in a better audit quality. Using a sample of Taiwan listed companies from 2012 to 2021, this study employs discretionary accruals and financial statement restatements as proxies for audit quality. Meanwhile, the auditor’s sense of humor is collected through electronic questionnaire. The empirical results do not support a significant association between auditor's sense of humor and audit quality. In cross-sectional tests, this paper divide the sample based on auditor's professional competence and client importance, as well as robustness tests controlling fixed effects, restricting sample period, and dividing locations of auditor. All of which fail to provide evidence of a relationship between auditor's sense of humor and audit quality.

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