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.

目錄
中文摘要	I
英文摘要	II
目錄	III
圖目錄	IV
表目錄	IV
第壹章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	4
第三節 論文架構	5
第四節 研究流程	6
第貳章 文獻探討與假說發展	7
第一節 客戶重要性	7
第二節 重要客戶更換會計師與會計師客戶組合	8
第三節 重要客戶更換會計師與審計公費	10
第四節 重要客戶更換會計師與審計品質	12
第五節 假說推論	14
第參章 研究方法	19
第一節 實證模型與變數定義	19
第二節 樣本選取與資料來源	27
第肆章　實證結果與分析	29
第一節 基本資料分析	29
第二節 假說檢定與鑑定	36
第伍章 研究結論、限制與建議	46
第一節 研究結果	46
第二節 管理意涵	47
第三節 研究貢獻	48
第四節 研究限制與建議	48
參考文獻	50

圖目錄
圖1-1 研究流程圖	6
表目錄
表4-1 敘述性統計量	30
表4-2  PEARSON相關係數表	34
表4-3 喪失重要客戶對會計師客戶組合之迴歸結果（2005-2014年）	37
表4-4 喪失重要客戶對會計師審計公費之迴歸結果（2005-2014年）	39
表4-5 喪失重要客戶對會計師審計品質之迴歸結果（2005-2014年）	41
表4-6 審計公費以金額揭露資訊檢驗之迴歸結果	43
表4-7 裁決性應計數為正(DA+)	44
表4-8 裁決性應計數為負(DA-)	45

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