會計師業界近十二年來發生多起整併事件,各大事務所為了擴展知名度與市占率,不斷提升自己的產業專精形象,形成台灣四大會計師事務所的產生。對於四大會計事務所與非四大會計師事務所,兩者間審計品質是否有差異,成為學界與業界大量關注之議題,但由於國內上市、櫃公司大都由四大會計師事務所查核簽證,故國內之研究多著重於四大會計師事務所查核公司之資料。本篇研究不同以往之研究,以中小型(非四大)會計師事務所,所查核之2003年至2011年台灣上市、櫃公司為研究對象,探討中小型會計師事務所之會計師若為產業專精時,該審計品質對被查核客戶裁決性應計數之影響。 研究結果顯示,中小型會計師事務所無論以主簽、副簽會計師及會計師事務所整體而言,若依特定產業別查核家數衡量為產業專精者,其被查核公司之裁決性應計數顯著較低;但若以特定產業之銷貨收入衡量為產業專精時,雖被查核公司之裁決性應計數為負向(降低),但卻未達顯著效果。
Auditor industry has happened many CPA firm mergers and acquisitions during the last twelve years. In order to promote the reputation and market share, the largest firms improve their image of industry specialization. It results in the Big Four accounting firms formed in Taiwan. The difference of audit quality between the Big Four and non-Big Four firms has received substantial attention in academia and industry. Since most of TSE and OTC companies are audited by the Big Four, the domestic study only focuses on data on the Big Four. In this study, TSE and OTC companies during the period 2003-2011, audited by the small and medium-sized (non-Big Four) CPA firms, is selected as the sample, that is totally different from the past. The audit quality impacted on discretionary accruals is investigated, while the accountants are industry specialization. This study finds a consistent result whether in lead auditors, concurring auditors and overall CPAs in non-Big Four. While the industry specialization is measured by the audited number of specific industry, the discretionary accruals of audited companies is significantly lower. On the other hand, while the industry specialization is located on industry-specific sales, it has no significant effect. Even through the negative results of the discretionary accruals are revealed.