長久以來審計品質一直備受主管機關、會計學術界、會計師業界乃至市場投資人所關注之重要議題。本研究旨在從副簽會計師個人之任期、產業專精程度及客戶重要性與財務報表品質之關聯性。探討國內實施雙簽制度之政策良寙及副簽會計師之價值，並進一步檢視與主簽會計師是否存有差異，以提供主管機關日後研議是否應變革會計師簽證方式之參考。本研究以2003年至2013年台灣上市櫃公司為研究對象，並擬以問卷方式辨認主簽及副簽會計師，問卷回函率為50.72%。本研究以裁決性應計數作為財務報表品質之衡量指標，分析副簽會計師之任期、產業專精及客戶重要性等個人重要特性對財務表品質之影響。實證結果發現，隨著副簽會計師任期的增加，能限制管理當局盈餘管理的彈性，無論是在管理當局操弄盈餘增加或減少；且具備產業專精的副簽會計師也越能抑制管理當局盈餘管理的行為；此外，副簽會計師之客戶重要性亦對財務報表品質具有影響力，但在區分大型及非大型事務所後其效果並不明顯。最後，本研究於負樣本中發現主簽會計師專精效果對財務報表品質的影響顯著大於副簽會計師，其餘方面並未發現兩者間具有顯著差異。該實證結果亦表示從副簽會計師之查核任期、產業專精程度及客戶重要性對財務報表品質仍有相當程度之影響力。 Audit quality has been concerned by regulator, academia, audit firms and even the investors. This study investigates the relationships among the tenure, industry specialist, client importance of vice-auditor and financial reporting quality.Samples are selected from listed companies in Taiwan in the period from 2003 to 2013. This study used questionnaire to collect the data of lead auditor and vice-auditor. 50.72% questionnaires are available and using discretionary accruals as proxies for audit quality to examine the effects of vice-auditor tenure, industry specialist and client importance on financial reporting quality.The empirical results indicate that longer audit tenure constrains managerial discretions with discretionary accruals, whether income-increasing or income-decreasing manipulations. The specialist of vice-auditors can restrain earnings management. Also, the results show that the client importance of vice-auditor is related to financial reporting quality. However, these findings are not significant if the samples are separated into the Big4 and non-Big4. Finally, the industry specialist of lead auditors will exceed the vice-auditor in the samples of .
