本文為探討會計師運動習慣與審計品質關聯性之研究。運動對於生、心理的影響可以促進認知能力的發展，認知又是與會計師執行專業判斷有關的重要能力，進而影響工作表現。透過問卷調查台灣四大事務所會計師之運動習慣，研究結果顯示，具有運動習慣的會計師，與其受查客戶之裁決性應計項目絕對值呈現負向顯著的關係。在有運動習慣的會計師中，若能維持高頻率或高強度的運動，審計品質將有更明顯的提升。為了加強研究結果的穩健性，分別改以不同的方式衡量運動習慣與審計品質，並加入會計師健康狀況的變數，而以上測試結果皆與原本的實證模型相同。本文另外發現對於年紀較輕、出道年資較短的會計師，運動習慣所帶來的效果較明顯。除此之外，學生時期的運動經驗對於目前的審計品質並無影響，排除早期經驗改變會計師其他特質的可能性，降低內生性的問題。最後，即使會計師花時間透過高爾夫球運動與客戶進行交流，也不會使得審計品質受損。整體而言，養成運動習慣對於會計師在專業上的表現能有所幫助。

Exercise can enhance cognitive ability through physiological and psychological mechanisms. As cognitive ability plays an important role in judgement during the audit process, this study investigates the association between auditors' exercise habits and audit quality. Using the electronic questionnaire, we collect information about Big 4 auditors to perform analyses. The finding shows that auditors who exercise regularly are negatively related to the absolute value of discretionary accruals. Furthermore, if auditors who have exercise habits maintain high frequency or intensity exercise, the audit quality enhancement will be pronounced. The robustness of our main result is checked by using alternative measures of exercise habits and audit quality as well as adding control variables proxy for auditors' health. In addition, the effects of exercise on cognitive ability are more pronounced for auditors who are younger or junior. Finally, since early life experiences of sports will not impact audit quality, it reduces the potential problem of endogeneity. Despite spending time outside the office, playing golf for business purposes will not impair audit quality. Overall, making exercise a habit can benefit auditors' performance.

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