過去關於會計師人格特質的研究，鮮少有與幽默感相關的議題。本文以四大會計師事務所之會計師為樣本，檢視會計師幽默感是否會影響到會計師的審計行為。而會計師幽默感程度係透過Martin and Lefcourt (1984)所編制的情境式幽默反應問卷(SHRQ)來衡量，得分越高，其幽默程度越高；而會計師的審計行為則是以查核報告延遲、審計公費以及客戶成長為例。本研究預期會計師越幽默，其查核報告延遲愈低，審計公費以及客戶成長愈高，實證結果發現，會計師幽默感與查核報告發布延遲、審計公費雖然方向預期正確，但並不顯著，唯客戶成長之預期方向正確，且結果也達到統計上顯著水準，符合預期。本研究試圖藉此開啟未來能有更多關於幽默感對於會計師作用之研究。

There have been few studies examining the consequence of auditors' sense of humor. This study examines whether the auditor's sense of humor in the Big Four accounting firms affects their auditor behavior. The level of humor is measured using the Situational Humor Response Questionnaire (SHRQ) developed by Martin and Lefcourt (1984). A higher score indicates a higher level of humor. The auditor behavior is measured by audit reporting lag, audit fees, and client portfolio growth. This study hypothesizes that auditors with a higher sense of humor will have lower audit reporting lag, higher audit fees, and higher client portfolio growth. The empirical results show that while the direction of the expected relationship between auditor’s sense of humor and audit reporting lag, as well as audit fees, is consistent with the expectations, they are not statistically significant. Only the expected direction of the relationship with client portfolio growth is consistent with the expectations, and the result is statistically significant, supporting the hypothesis.

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