簽證會計師特性與審計品質之關聯性在學術上與實務上一直是重要的議題。本研究以不同於以往之會計師經驗代理變數，即簽證會計師之客戶量，探討對出具繼續經營疑慮意見之影響。研究結果指出，雖然客戶量與審計品質呈現負相關，但未達統計顯著水準，進一步考量事務所規模後，四大會計師事務所審計品質有正面效益，可抑制潛在的會計師過度自信。此外，2004年後之訴訟風險環境改變亦無顯著影響會計師客戶量與審計品質之關係。

The relationship between the characteristic of certified public accountants and the audit quality has always been an important issue for research and practice. This research adopts the accountant’s experience proxy variables different from those of the past, that is, the client numbers of the certified public accountants, to explore the influence on going-concern opinions. This research points out that although the client numbers and audit quality reveal a negative relationship, it has not reach statistically significant level. After further consideration of the size of the accounting firms, the Big 4’s audit quality shows a positive effect capable of restricting the potential accountants’ over-confidence. Besides, the environmental change of the litigation risk after the Procomp informatics scandal has no conspicuous influence on the relationship between the accountants’ client numbers and the audit quality.

第一章 緒論 1
第二章 文獻探討與假說發展 5
第一節 文獻探討 5
第二節 假說發展 16
第三章 研究設計 19
第一節 樣本選取及資料來源 19
第二節 變數衡量 20
第三節 迴歸模型 23
第四章 實證結果與分析 24
第一節 敘述性統計分析 24
第二節 相關性分析 25
第三節 單變量分析 26
第四節 迴歸分析 31
第五節 穩健測試 36
第五章 結論 40
第一節 研究結果 40
第二節 研究建議 42
參考文獻 43

表目次
表1 敍述性統計 27
表2 Pearson 相關係數矩陣表 28
表3 單變量檢定 29
表4 簽證會計師客戶量與審計品質之關聯性 34
表5 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響 35
表6 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響－控制
查核客戶任期長短 38
表7 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響－以副
簽會計師為對象 39

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