| 摘要Abstract | 本研究探討非審計服務、會計師任期是否影響審計品質，並進 一步分析會計師任期是否會影響非審計服務與會計師獨立性之關聯 性。本研究以裁決性應計數作為審計品質之衡量變數，實證結果發現， 非審計服務與絕對值及正的裁決性應計數呈顯著正相關，顯示重大非 審計服務可能會影響會計師獨立性。此外，隨著會計師任期的增加， 絕對值及正的裁決性應計數會顯著減少，而且非審計服務對審計品質 不利之影響會變小。因此，較長的會計師任期並不會損害審計品質， 反而能抑制管理當局盈餘管理的行為。This study examines whether nonaudit service and auditor tenure affect audit quality and explores further whether auditor tenure affects the relationship between nonaudit service and auditor dependence. Using discretionary accruals as the proxy for audit quality, we find that nonaudit service has a significantly positive association with the absolute-value and positive discretionary accruals. This result suggests that material nonaudit service may impair auditor independence. Besides, we find that the absolute-value and positive discretionary accruals significantly decrease as audit tenure extends, and longer auditor tenure mitigates the adverse effects of nonaudit service on audit quality. Therefore, the results suggest that longer auditor tenure does not have adverse effects on audit quality; instead, it constrains the earnings management through discretionary accruals. |