四大會計師事務所分所規模與審計品質之關聯性

Abstract

本研究檢驗2011年到2016年我國四大會計師事務所規模與審計品質之間的關聯性。本研究以台北分所與其他分所作為事務所規模替代變數，以裁決性應計數衡量審計品質。實證結果發現：台北所負責簽證查核的案件裁決性應計數顯著低於其他分所案件，代表台北所的審計品質顯著優於其他地區分所。除此之外，在排除了台北所的樣本後，比較新竹所與其他地區分所的審計品質，新竹分所查核的案件裁決性應計數顯著高於其他分所的案件，說明新竹分所的審計品質與其他分所有顯著的差異，這種情形符合DeAngelo（1981b）提到「經濟依賴」的論點，證明審計客戶對事務所的經濟重要性，會影響會計師的獨立性，降低審計服務的品質。

This study examines the association between big 4 office size and audit quality in Taiwan from 2011 to 2016. This study defines the dummy variable office size by the practice office is Taipei office or not. Audit quality is measured by discretionary accruals. The results find that cases audited by Taipei office have lower discretionary accruals than other offices. It shows the Taipei office has better audit quality. Besides, exclude the samples of Taipei office, the empirical results show that the audit qualities between Hsinchu office and other office are significant different, Hsinchu office has higher accruals. Results are consistent with DeAngelo’s finding in 1981. The economic bond effects the auditor’s independence and reduces audit quality.