財務報表所表達的就是企業的財務狀況與經營成果,盈餘報導不實將導致公司盈餘品質下降,也會影響到財務報導的可靠性。過去文獻多指出,藉由會計師的查核簽證能增進財務報表品質且提高資訊可信賴性。然而,經濟誘因可能會誘使會計師出具不當的簽證意見,進而衝擊會計師的獨立性與審計品質。本研主旨在究探討審計品質對盈餘品質的影響,尤其是驗證在博達事件之後,不同審計品質對盈餘品質的影響是否有差異。實證結果顯示,審計品質對盈餘品質並沒有正面的影響,但是在博達事件之後(2004年),會計師事務所面臨多方面的訴訟問題以及相關法規嚴厲規範下,審計品質對盈餘品質有正面的影響,換言之,在2004年之後,審計品質愈好,盈餘品質也就愈高。
What the financial statements present are the financial position and the results of operations of an enterprise; nevertheless, if the earnings reporting do not present fairly, the earnings quality and the reliability of the financial statements would be affected. Several researches showed that the audited financial statements could improve the quality of the financial statements and enhance the credibility of information. However, economic incentives might interfere with the audit of CPA and influence the independence of CPA and the audit quality. This study explores the impact of audit quality on earnings quality before and after Promp Scandal. The empirical results show that the audit quality does not have a positive and significant influence on the earnings quality, but it has positive effect after Promp Scandal when CPA firms encounter with lawsuit and the relevant strict regulations. That is, after 2004 the better the audit quality is and the higher the earnings quality is.