本研究欲探討會計師持有飛行員執照與否，是否會影響客戶公司的會計保守性。根據過去文獻，本研究建立正反兩面假說：(1) 飛行員會計師會喜歡追求刺激、風險承受度較高，因此比較可以接受客戶使用不保守的會計政策；(2)飛行員會計師經過訓練後，其對危機更加敏感、風險承受度較低，因此較無法接受客戶使用不保守的會計政策。本研究採用Khan and Watts （2009）提出之C_Score來估計個別公司各年度的會計保守性，並以美國 2016 年至 2023 年由會計師簽發財務報導之公開發行公司為樣本進行測試。實證結果未顯示飛行員會計師與會計保守性具有關聯性，而本研究還有將樣本依照會計師影響力、公司訴訟風險及產業別進行分群檢測，並且以 Basu（1997）的實證模型進行測試，另外亦以變動模型檢測內生性問題，所有額外測試皆沒有證據顯示飛行員會計師與會計保守性相關。

This study aims to investigate whether having a pilot license influences auditors' attitudes towards clients' accounting conservatism. Based on previous literature, the study establishes two opposing hypotheses: (1) Pilot auditor may have a higher tolerance for risk and a preference for excitement, making them more accepting of clients using less conservative accounting policies; (2) After undergoing training, pilot auditor may become more sensitive to crises and have a lower risk tolerance, making them less accepting of clients using less conservative accounting policies. This study adopts the C_Score developed by Khan and Watts (2009) to estimate the accounting conservatism of individual companies each year and tests this using a sample of publicly traded companies in the United States with financial reports issued by auditors from 2016 to 2023. The empirical results do not indicate a significant relationship between pilot auditor and accounting conservatism. The study also conducts subgroup analyses based on auditor influence, company litigation risk, and industry classification, while using Basu's (1997) empirical model for testing. Additionally, a change model is employed to examine endogeneity issues. All additional tests provide no evidence of a relationship between pilot auditor and accounting conservatism.

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