近二十年由於資本市場及證券市場的蓬勃發展,社會大眾對企業財務報導查核結果越趨重視,審計品質對資本市場的影響與日俱增,由於國內之研究多以四大會計師事務所查核公司之資料探討財務危機與會計師獨立性或審計品質之間的關係,但近年來產業專精會計師是否更具獨立性,審計品質是否較高亦是業界與學界所關心,因此本篇研究以2003-2011年間我國中小型(非四大)會計師事務所所查核之上市(櫃)公司為研究樣本,探討被出具繼續經營存有重大疑慮之審計意見型態的公司與受任之會計師是否為產業專精兩者間的關聯性。 其研究結果顯示:中小型(非四大)會計師事務所,無論是主簽與副簽會計師以特定產業查核家數衡量為產業專精時,出具繼續經營疑慮之意見型態顯著較高,若以會計師事務所整體衡量產業專精而言,出具繼續經營疑慮之意見型態機率雖亦較高,但卻未達顯著水準。由此可知,查核報告之意見型態係受主簽與副簽會計師影響較高。
Nearly two decades of capital markets and securities markets vigorous development, the public of audited financial statements increasingly emphasized the importance, however, increasing the impacts of audit quality and capital market. Due to the relationship between the sample to companies audited by Big Four firms in financial distress and auditors’ independence(audit quality) in the domestic research, but in recent years, whether auditor industry specialization is more independent, or higher audit quality is concerned to the industry and academia, so this study samples from TSE and OTC companies audited small and medium-sized(non-Big Four) firms during the period 2003-2011, and investigates the relationship between auditor industry specialization and going-concern audit opinions. The results show that small and medium-sized(non-Big Four) firms, using the industry-specific within both lead auditor and concurrent auditor to measure the auditor's client, issuances going-concern audit opinions significantly positive. Again, the positive results are revealed when using the industry-specific within a CPA firm to measure the auditor's client, although not significant level. Hence, the lead auditor and concurrent auditor both have a substantial influence on the opinion of audit repoart.