PCAOB註冊制度對臺灣簽證會計師及事務所審計品質外溢效果之研究

The Spillover Effect on Audit Quality: Evidence by Taiwan CPA Firm Registration by PCAOB

本研究乃在探討臺灣會計師事務所於美國公開發行公司會計監督委員會(Public Company Accounting Oversight Board, PCAOB)註冊，是否會產生審計品質之外溢效果。藉由會計師查核於美國發行之存託憑證之臺灣上市櫃公司，作為美國案件簽證會計師之識別後，本研究之實證結果發現於PCAOB註冊之臺灣會計師事務所及會計師未能顯著帶來審計品質之外溢效果。故本研究突顯制度之變革需考量能否有效提升審計品質，並應思考能否透過後續的制度改善目前潛在的監管問題。

The study investigates the effect of the registration of the Public Company Accounting Oversight Board (PCAOB) on the audit quality of Taiwan CPA firms and accountants. Using the audit of the American Depositary Receipt of Taiwan listed as the US case accountant. The empirical results find that the registration of PCAOB has not brought spillover effects for Taiwan CPA firms and accountants. It highlights to consider how the regulatory regime would really improve the audit quality.