臺大管理論叢 NTU Management Review VOL.30 NO.2

1 DOI:10.6226/NTUMR.202008_30(2).0001 會計師雙簽制度對審計品質之影響 The Effect of the Dual-Signature Requirement on Audit Quality Abstract Auditing standards and regulations in Taiwan require two audit partners to sign their names on the audit report (dual-signature hereafter) since 1983. This paper examines whether audit quality is higher under the dual-signature requirement than under the single- signature requirement. Empirical results indicate that the dual-signature regime is associated with higher audit quality as proxied by issuing more modified audit opinions, and that such an association exists only for companies listed on the Taiwan Stock Exchange, but not for non-publicly traded companies. In addition, the informativeness of earnings and earnings response coefficients are higher under the dual-signature requirement, suggesting that investors perceive higher earnings quality under the dual- signature requirement. 【 Keywords 】 dual-signature, audit quality, audit opinion 摘 要 台灣自 1983 年開始施行由兩位會計師同時在查核報告上簽名之會計師雙簽制度，本 文以雙簽制度施行前後之公開發行公司為樣本，探討會計師簽發之審計意見在單簽或 雙簽制度下是否存有顯著差異。實證結果顯示，會計師雙簽制度下，會計師簽發非無 保留審計意見的機率顯著較高。同時，雙簽制度施行下，會計師僅對上市公司簽發非 無保留審計意見之機率提高，並未提高會計師對其他公開發行公司簽發非無保留審計 意見的機率。此外，聘請會計師雙簽的公司，盈餘資訊內涵與盈餘反應係數顯著較單 簽制度為高，代表資本市場亦肯定會計師雙簽制度對於盈餘品質之正面影響。 【關鍵字】 會計師雙簽制度、審計品質、審計意見 Hsiao-Lun Lin , Department of Accountancy, National Taipei University 林孝倫 / 國立臺北大學會計學系 Rong-Ruey Duh , Department of Accounting, National Taiwan University 杜榮瑞 / 國立臺灣大學會計學系 Received 2017/2, Final revision received 2018/10 NTU Management Review Vol. 30 No. 2 Aug. 2020, 1-36 專刊主編：劉啟群教授