本研究主要探討會計師運動習慣對審計品質的影響。會計師持續運動習慣有助於提高審計人員之認知能力及正向情緒，進而提高審計工作的品質。實證結果顯示有運動習慣的會計師，其簽證之財務報表於未來發生重編的可能性較低。此結果可能導因於運動習慣會誘發審計人員正向的情緒，有助於幫助同事、保護組織和傳播善意，更重要的是提昇識別道德困境的能力；而且運動可促進認知功能的運作，更有效地執行控制過程，展現出更佳的工作行為和績效，有運動習慣的會計師更能够承受高工作壓力，更少的疲憊，更有效率和更好的表現，進而提升審計品質。

The purpose of this study is to explore the influence of Auditors' exercise habits on audit quality. The continuous exercise habit of Auditors is helpful to improve the auditor's cognitive ability and positive emotions, thus improving the quality of audit work. The empirical results show that the auditors who have the habit of exercise are less likely to restate their certified financial statements in the future. This result may be since exercise habits can induce positive emotions of auditors, help colleagues, protect the organization, and spread goodwill. Furthermore, more importantly, it improves the ability to identify moral dilemmas. Moreover, exercise can promote the operation of cognitive function, more effectively implement the control process, and show better work behavior. Performance and the auditors with exercise habits are more able to withstand senior employees' pressure, less fatigue, more efficient and better performance, and then improve the quality of audit. Therefore, this study expects that auditors with exercise habits can show higher audit quality and reduce the probability of reorganizing financial statements after the audit.

中文文獻
王雅芳,2009，信用評等及經理人異動：SOX 之後的重編證據，國立政治大學博士論文。
邱秀娟,2008，盈餘向下調整的財務報表重編公司之研究，東海大學企業管理學系碩士論文。
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