喪失重要客戶對會計師客戶組合與審計品質之影響

The Effects of Major Client Losses on the Auditor's Client Portfolio and Audit Quality

10.6846/TKU.2016.00171

黃潔君

客戶重要性 ； 客戶組合 ； 審計公費 ； 審計品質 ； Client Importance:Client Portfolio,Audit Fees,Audit Quality

淡江大學會計學系碩士班學位論文

2016年

碩士

張謙恆

繁體中文

本研究欲探討會計師喪失重要客戶是否會衝擊聲譽，進而影響其他客戶與審計品質。以公開發行公司為研究對象，結果顯示喪失重要客戶的會計師，會在次年度流失更多客戶；再者，會計師會以降低其他客戶的審計公費來止住更進一步的損失；至於審計品質方面，發現喪失重要客戶的會計師有修正盈餘以滿足客戶需求之現象。其中，皆以同產業間的傳染效應最為明顯。然而，整體資料顯示，會計師屬大型事務所可以抑制客戶流失，且不會藉由降低公費來留住客戶，並發現會計師修正盈餘的幅度有顯著下降之趨勢，表示其對客戶的審計品質轉趨謹慎保守，以提升其審計品質和維繫事務所聲譽，產業專家則較易受到客戶影響，但並不明顯。

This study aims to examine whether the auditors which lose an important client experience a reputation shock that leads to more client losses and audit quality improvement. Our sample consisted of public companies in Taiwan, we found the auditors which lose an important client that leads to more client losses for the next year. Additionally, the result shows that the auditors respond to client losses by lowering audit fees next year. In terms of audit quality, we also found some auditors manipulate earnings to meet client needs. In sum, the contagion effect in the same industry is most obvious. In addition, the auditors belong to Big 4 may mitigate the loss of clients, and they will not retain clients by lowering audit fees. The Big 4 auditors have significant downward revisions of earnings is found, shows that Big4 auditors become more conservative to maintain their audit quality and firms’ reputation. Furthermore, the auditor specialist is more susceptible to influence by clients, but not significant.

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