本文探討會計師個人特質與客戶重要性對審計品質之影響,本文以2003年至2010年的財務困難公司為研究對象,以會計師個人年齡、會計師個人是否為產業專家來衡量會計師個人特質,而以個別客戶對個人會計師之重要性衡量客戶重要性,檢驗這些特質對會計師簽證意見之影響。實證結果發現於財務困難公司中,會計師年齡愈大愈會出具繼續經營疑慮之審計意見,而產業專家會計師也愈會出具繼續經營疑慮之審計意見,顯示會計師個人特質是影響審計品質的重要因素。然而,個別客戶對會計師的重要性並不會促使會計師簽發繼續經營疑慮之審計意見,可能是因經濟依存效果與聲譽效果相抵所致。
This study is to investigate the effects of the personalities of the certified public auditor (CPA) and client’s importance on the audit quality. I use auditor’s age and industry specialization to measure the characteristic of CPA. The data was collected from firms with financial difficulty listed in the Taiwan Stock Exchange during 2003-2010. The empirical results show that the older CPA is more likely to issue going-concern audit opinion with financial difficult firms. The industry specialist auditor is also inclines to issue going-concern audit opinion with financial difficult firms. These findings support the personal characteristics of the auditor is a critical factor to influence audit quality. However, the client’s importance does not impact on audit quality and the reason maybe the economic dependence effect and reputation effect offset.