關聯獨立董事對審計品質的影響：基於會計師事務所資歷之研究

The Impact of Audit Firm-Affiliated Independent Directors on Audit Quality: A Study Based on Audit Firm Experience

本研究探討在審計委員會尚未普遍設置期間，我國延攬具會計師資歷且曾任職於現任查核事務所之獨立董事（會計師資歷之關聯獨立董事）對審計品質的影響。以2014年至2017年上市（櫃）企業為研究對象，實證結果顯示，延聘關聯獨立董事可顯著降低裁決性應計數。進一步將裁決性應計數拆分為正向與負向樣本後發現，關聯獨立董事能有效抑制企業利用裁決性應計數調升盈餘，惟對調降盈餘無顯著影響。此外，關聯獨立董事亦能顯著降低財稅差異，並縮短審計報告延遲天數，提升財務報表查核時效性。相較之下，具會計師資歷但未曾任職於現任查核事務所之非關聯獨立董事，則未與審計品質呈現顯著關聯。綜合以上，延攬具會計師資歷之關聯獨立董事有助於提升審計品質。

This study investigates the impact of appointing independent directors with CPA qualifications who previously worked at the company’s current audit firm (audit firm-affiliated independent directors, AFIDs) on audit quality during a period when audit committees were not yet widely established in Taiwan. Using listed and OTC companies from 2014 to 2017 as the research sample, the empirical results show that the appointment of AFIDs significantly reduces discretionary accruals. Further analysis, which separates discretionary accruals into positive and negative samples, reveals that AFIDs effectively curb the use of accruals to inflate earnings, but have no significant effect on earnings decreases. In addition, AFIDs are found to significantly reduce book-tax differences and shorten audit report lag, thereby improving the timeliness of financial statement audits. In contrast, unaffiliated independent directors—those with CPA qualifications but without experience at the current audit firm—show no significant association with audit quality. Overall, the findings suggest that appointing AFIDs with CPA backgrounds can enhance audit quality.