本研究以會計師個人及事務所角度探討產業專家與審計品質之關聯,並考慮會計師擔任產業專家之期間,以我國四大會計師事務所及其所屬會計師為研究對象,並以受查公司裁決性應計數之絕對值作為衡量審計品質代理變數,俾瞭解產業專家經驗與審計品質之關係。本研究以1985年至2019年之台灣上市及上櫃公司資料為研究對象及期間,模型一實證結果,未能支持當會計師個人及事務所為產業專家時,審計品質較佳之假說,而模型二實證結果亦未能支持會計師個人及事務所為有經驗的產業專家,其審計品質較經驗不足的產業專家高,即不支持成為產業專家後,其累積查核經驗越長,對審計品質有正向影響之結果。
This study first examines whether the audit quality is associated with auditor industry expertise, measured as both individual and audit firm level. Then this study examines the relationship between the specialist experience and audit quality. Using a sample of publicly-traded and Big 4 audit Taiwanese companies during 1985-2019. This study finds that the clients audit by the industry specialists, both individual and audit firm level, have more accruals then those audit by non-specialists. This study also indicates that there is no evidence that the seasoned industry specialists produce higher audit quality than others.