本研究以2017至2021年美國上市公司為樣本，探討擁有飛行員執照之會計師與財務報表可比性之關聯性。本研究推論擁有飛行員執照之會計師喜歡追求刺激、冒險，以及新穎的體驗，因此比較可以接受公司擁有較低之財務報表可比性。然而，飛行員會計師亦可能受到飛行經驗之影響，而對於環境變化衍生之風險更加敏感，因此本研究另推論飛行員會計師比較不能接受公司擁有較低之財務報表可比性。實證結果顯示擁有飛行員執照之會計師與可比性呈顯著正相關，代表飛行員因飛行經驗而產生之情勢感知能力所帶來之影響大於追求刺激之人格特質所帶來之影響。橫斷面測試結果顯示，飛行員會計師與可比性之顯著正向關聯性，只存在於客戶重要性較低以及財務狀況及獲利能力較差之子樣本中。此外，本研究亦採用不同可比性之定義、其他可比性之衡量方法、控制會計師的個人財富，以及排除航空業及航空設備製造業，以進行穩健性測試，並以兩階段迴歸模型排除內生性之疑慮，研究結果係屬穩健。

This study examines the relationship between pilot auditors and financial statement comparability using data from publicly listed U.S. companies from 2017 to 2021. The study hypothesizes that pilot auditors tend to seek excitement, engage in risk-taking, and value novel experiences, potentially leading to lower financial statement comparability in companies they serve. However, pilot auditors may also exhibit heightened sensitivity to risks arising from environmental changes due to their flying experience, which could lead them to prefer higher financial statement comparability. Empirical results show that there is a significant positive correlation between pilot auditors and financial statement comparability. This suggests that the situational awareness developed from flying experience has stronger influence on comparability than personality traits related to sensation seeking. Cross-sectional tests indicate that the positive relationship between pilot auditors and financial statement comparability is mainly observed in subsamples characterized by lower client significance and weaker financial condition and profitability. Additionally, the study employs robustness tests using various definitions and measures of comparability, controls for auditors' personal wealth, and excludes the aviation and aerospace manufacturing industries. Two-stage regression models are employed to address concerns of endogeneity. The findings are robust across these tests.

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