財務會計及審計研究之基石──盈餘品質及審計品質之檢視

The Foundation of Financial Accounting and Auditing Research: Revisiting Earnings Quality and Audit Quality

盈餘品質及審計品質為財務會計及審計領域之基本且重要研究議題，本文檢視財務會計及審計領域學者過去發表之文獻，評論過去文獻之缺失，並針對缺失提出本文之意見及想法。本文將區分為三部分。第一部分，本文探討盈餘之定義及盈餘品質，提出Dechow, Ge, and Schrand (2010)一文及相關文獻中之缺失，並針對缺失提出意見及想法。第二部分，本文探討審計之定義及審計品質，提出DeFond and Zhang (2014)一文中之缺失，並針對缺失提出意見及想法。第三部分總結全文。

Earnings quality and audit quality are fundamental and crucial research topics in the fields of financial accounting and auditing. We revisit the literature published by scholars in the fields of financial accounting and auditing, critique the shortcomings of the literature, and present our opinions and thoughts on these shortcomings. The paper is divided into three parts. In the first part, we discuss the definitions of earnings and earnings quality, identify the shortcomings in Dechow, Ge, and Schrand (2010) and related papers, and present our opinions and thoughts on these shortcomings. In the second part, we discuss the definition of auditing and audit quality, identify the shortcomings in DeFond and Zhang (2014), and present our opinions and thoughts on these shortcomings. We then provide concluding remarks in the third part.