客戶重要性與審計品質－－從簽證會計師角度分析

Client Importance and Audit Quality: Audit-partner Level Analysis

本研究旨在以會計抑制受查公司盈餘管理的程度作為審計品質的衡量變數，探討會計師個人對單一客戶的經濟依賴度（以該客戶占簽證會計師所有客戶的比重衡量）是否會影響會計師之審計品質，並進一步探討會計師對單一客戶經濟依賴度對審計品質的影響在大型事務所與小型事務所是否有所差異。研究結果顯示，若以主簽會計師個人作為衡量客戶重要性基礎，發現在大型會計師事務所中，客戶重要性愈高，愈能抑制客戶向上調整盈餘的裁決性應計數；然而在小型事務所則呈現相反的結果，客戶重要性愈高，愈會給予客戶向上調整盈餘的空間。但是若以副簽會計師作為衡量客戶重要性的基礎，其與裁決性應計數絕對值、正的裁決性應計數或負的裁決性應計數之間的關聯性並不顯著。此實證結果亦說明現行審計實務上，雖採雙簽制度，但從客戶重要性對審計品質造成影響的角度觀察，主簽會計師才是與審計品質有直接的關係。 The aim of our study is to explore whether the individual auditor comprise their independence for economically important clients. We further examine whether the relationship between clients importance and audit quality in Big 4 audit firms is different from non-B 4 audit firms. Using the performance-adjusted discretionary accruals as a proxy of audit quality, we provide results that the more importance clients, the lower the positive performance-adjusted discretionary accruals is in Big 4 audit firms. But in non-Big 4 audit firms, we find the positive relationship between the client importance and positive performance-adjusted discretionary accruals. However, these findings do not existed if the client importance is measured by the second sign individual auditor.