本研究探討會計師在管制性產業累積之查核技術及專業知識是否能影響該會計師查核一般產業時之審計品質。近年來由於各種金融弊案造成市場經濟的劇烈波動，投資人開始關注具有何種特質之會計師所查核過的企業能具有較好的審計品質。過往研究認為會計師審計品質之好壞取決於其發現問題的專業能力與獨立性。由於管制性產業在法令、會計規範及公司治理制度較一般產業複雜，會計師必須具備更多專業上的知識以應付受查客戶面對之風險與問題及更嚴謹的執行查核工作。
　　因此本研究以會計師累積查核管制性產業之年數及管制性產業客戶數為研究變數，以2009年至2013年台灣上市櫃公司為樣本，觀察主簽會計師在管制性產業所累積之經驗，能否影響其查核一般產業時之審計品質。實證結果發現，若將會計師樣本以虛擬變數區分為是否曾經查核管制性產業，具有管制性產業查核經驗之樣本群查核一般產業之審計品質並不會隨著查核一般產業任期越長而改善，顯示一般產業之會計師同時具有查核管制性產業經驗時，可能分散查核資源而使審計品質降低。但在具有管制性產業查核經驗之樣本群中，隨著累積查核管制性產業之年數增加，將可以顯著提升查核一般產業之審計品質，且首年查核一般產業時亦有較好之審計品質。而隨著管制性產業客戶數的增加，將可顯著提升查核一般產業時之審計品質，顯示具有管制性產業查核經驗之樣本群於管制性產業中形成規模經濟後，其查核一般產業時可以投入較多的查核資源進而使審計品質提升。

This study explored whether accountants with auditing experience in regulatory industries produce higher quality audits in non-regulatory industries. Due to the economic volatility sparked by a number of recent financial scandals, investors have begun to notice that accountants with certain skill sets may conduct more rigorous audits. Previous studies have taken the viewpoint that audit quality is determined by the independence of auditors and their ability to identify problems. Because regulatory industries are more complex than other industries in terms of legalities, accounting regulations, and corporate governance systems, accountants must be even more diligent in conducting audits and ensure that they have the professional knowledge and skills to manage the problems and risks faced by their clients.
    The research variables we explored were auditing experience in regulatory industries (cumulative number of years) and number of regulatory clients. Our samples were listed companies in Taiwan from 2009 to 2013. We discussed whether having auditing experience in regulatory industries affects the quality of audits in non-regulatory industries. Using dummy variables, we divided the subjects into two groups: those who had experience in auditing regulatory clients and those who did not. We found that among accountants who had audited regulatory clients, greater experience in auditing non-regulatory clients did not improve their audit quality. This may be because they are compelled to divide their resources, which reduces audit quality. However, as their cumulative experience in auditing regulatory clients increased, the quality of their auditing for non-regulatory clients also improved, particularly in the first year of auditing. The more regulatory clients they had, the better their quality of work for non-regulatory clients. This shows that accountants who have had audit experience in regulatory industries have more resources to contribute when auditing non-regulatory clients, which improves audit quality.

壹、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 研究架構	        5
貳、文獻探討與假說發展	7
第一節 管制性產業	        7
第二節 管制性產業之盈餘管理 10
第三節 審計品質	       15
參、研究設計	       23
第一節 樣本資料選取	       23
第二節 實證模型及變數衡量   26
肆、實證結果分析          33
第一節 敘述性統計分析      33
第二節 相關性分析         34
第三節 迴歸結果分析        38
伍、研究結論與建議         43
第一節 研究結論           43
第二節 管理意涵           45
第三節 研究限制           45
第四節 未來研究建議        46
參考文獻                 47

表目錄
表2-1 會計規範受政府管制較深之產業	                  8
表3-1樣本分布表-查核會計師具有管制性產業查核經驗之樣本群	 24
表3-2樣本分布表-查核會計師不具有管制性產業查核經驗之樣本群	 25
表4-1變數敘述性統計量Panel A                         33
表4-1變數敘述性統計量Panel B                         34
表4-2查核會計師是否具有管制性產業查核經驗與審計品質實證模
      型之差異檢                                   34
表4-3相關係數表-查核會計師不具管制性產業查核經驗之樣本群   36
表4-4相關係數表-查核會計師具有管制性產業查核經驗之樣本群   37
表4-5 查核會計師是否具有管制性產業查核經驗與審計品質之迴歸
結果                                              38
表4-6 累積查核管制性產業之年數與審計品質之迴歸結結        40
表4-7 查核管制性產業客戶數與審計品質之迴歸結果           42

圖目錄
圖1-1 研究架構圖	                                  6

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