新任合夥人與審計品質之關聯性

本文目的為驗證新任合夥人與受查公司之審計品質是否具備關聯性。本文之研究結果顯示，當新任合夥人擔任公司主查會計師時，新任合夥人與審計品質有顯著之正向關係，代表新任合夥人為了維護事務所及自身之利益，避免不必要之訴訟風險，會抑制公司進行裁決性應計數之盈餘管理，進而提升審計品質。本研究亦發現當新任合夥人擔任副查會計師時，若客戶為事務所新受任客戶，審計品質會顯著下降，本文認為原因在於新任合夥人在事務所合夥人會議中權力較低，易分配到財報品質較差之公司，且擔任副查時並無法規劃整體案件之查核，而導致與審計品質呈現反向關係之結果。

關鍵字

新任合夥人；審計品質；新受任客戶

並列摘要

This study uses information from listed companies audited by the big four accounting firms for a total of eight years, 2009 to 2016 to investigate whether new partnership is relevant to audit quality. The results of this study show that under the condition that a new partner hold a post of the chief account, this new partnership will be positively and significantly related to the audit quality. This suggests that a new partner will protect his own rights and avoid lawsuits whenever he takes the initial appointment, hence the downward of DA also known as better audit quality. Furthermore, we find that if a new partner served as the deputy accountant and the customers are new at the same time, the audit quality of the auditors will be relatively low. We consider that a new partner may have lower rights between partners which result in assignment of customers with poor finance. In addition, being a deputy accountant means lack of overall programming which may lead to a negative relation between new partnership and audit quality.