本研究探討會計師種族的差異是否影響其審計保守性。實證結果發現，黃種人的審計保守性較白人高。相較白人，黃種人在查核財務危機公司時，更容易出具繼續經營疑慮意見且查核報告發布延遲天數也較長。尤其在非四大事務所會計師種族的差異更能影響會計師的審計保守性，另本研究也發現黃種人在查核盈餘品質較差的公司時，查核報告發布延遲天數會增加。整體而言，會計師種族的差異確實影響其審計保守性。

This study explores whether the differences in auditor ethnicity affect their audit decisions. The empirical results show that Yellow auditors are more conservative than Whites. Compared with Whites, Yellows are easier to issue going-concern audit reports, and their reports have higher audit delay when they audit a financially distressed company. Especially in non-Big 4 firms, Yellow auditors are more likely to issue going-concern audit reports. This study also finds that the audit delay is higher when Yellows audit a client whose earning quality is low. Overall, the differences in auditor ethnicity do affect their conservative audit decisions.

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