本研究主要探討會計師運動習慣對出具繼續經營疑慮意見的可能性影響。本研究預期會計師的運動習慣有助於增加其認知能力與正向情緒，進而提高其道德判斷與決策品質。針對財務危機公司，有運動習慣的會計師更能對公司所面臨的財務困境，做出專業的評估，增加出具繼續經營疑慮意見的可能性。本研究使用2012 至2018 年的上市上櫃且存在財務危機的公司為樣本，實證結果顯示運動習慣與會計師出具繼續經營疑慮意見的可能性無關。雖然未取得相關證據，但建議後續研究可繼續探討，會影響會計師認知功能與情緒的因素，是否會影響其審計品質。
關鍵詞：運動習慣、繼續經營疑慮意見。

SUMMARY
This study mainly explores the influence of auditors’ exercise habits on the possibility of issuing opinions about going concern. It expected that the accountant’s exercise habits would help increase his cognitive abilities and positive emotions. It was thereby improving his moral judgment and decision-making quality. For companies in financial crisis, auditors with exercise habits are better able to make professional assessments of the financial difficulties faced by the company and increase the possibility of issuing opinions about going concern. This study uses companies listed on the OTC from 2012 to 2018 as a sample of the financial crisis. The empirical results show that exercise habits have nothing to do with the possibility of an accountant’s doubtful opinion on going concern. Although no relevant evidence has obtained, it suggested that follow-up studies can explore whether the factors that affect auditors’ cognitive functions and emotions affect their audit quality.
Keywords: exercise habit, going concern opinion, audit quality

中文文獻
王駿濠、蔡佳良，(2010)，運動或身體活動介入對認知控制功能的影響，中華體育季刊，第24 卷第4 期，頁70-81。
王俊智、宋岱芬、祝堅恆、張育愷，(2016a)，健身運動與認知功能：大腦神經滋養因子調節機制之探討，應用心理研究，第64 期，頁95-134。
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