本文目的為驗證新任合夥人與受查公司之審計品質是否具備關聯性。本文之研究結果顯示，當新任合夥人擔任公司主查會計師時，新任合夥人與審計品質有顯著之正向關係，代表新任合夥人為了維護事務所及自身之利益，避免不必要之訴訟風險，會抑制公司進行裁決性應計數之盈餘管理，進而提升審計品質。本研究亦發現當新任合夥人擔任副查會計師時，若客戶為事務所新受任客戶，審計品質會顯著下降，本文認為原因在於新任合夥人在事務所合夥人會議中權力較低，易分配到財報品質較差之公司，且擔任副查時並無法規劃整體案件之查核，而導致與審計品質呈現反向關係之結果。

This study uses information from listed companies audited by the big four accounting firms for a total of eight years, 2009 to 2016 to investigate whether new partnership is relevant to audit quality.
  The results of this study show that under the condition that a new partner hold a post of the chief account, this new partnership will be positively and significantly related to the audit quality. This suggests that a new partner will protect his own rights and avoid lawsuits whenever he takes the initial appointment, hence the downward of DA also known as better audit quality. Furthermore, we find that if a new partner served as the deputy accountant and the customers are new at the same time, the audit quality of the auditors will be relatively low. We consider that a new partner may have lower rights between partners which result in assignment of customers with poor finance. In addition, being a deputy accountant means lack of overall programming which may lead to a negative relation between new partnership and audit quality.

目錄
第壹章	緒論	1
第貳章	文獻探討與假說發展	4
　第一節 會計師審計品質	4
　第二節 審計品質之衡量	8
　第三節 新任合夥人	9
　第四節 新任合夥人與審計品質	13
第參章	研究方法	15
　第一節 研究流程圖	15
　第二節 實證模型	15
　第三節 變數定義	17
　第四節 資料來源	19
第肆章	實證結果與分析	21
　第一節 敘述性統計	21
　第二節 相關係數分析	22
　第三節 迴歸結果分析	24
　第四節 額外測試	26
第伍章	研究結論與建議	31
參考文獻	33
 
 
圖目錄
圖 1 1研究流程圖	3
圖 3 1研究結構圖	15

 
表目錄
表 3 1樣本篩選過程表	20
表 3 2產業分布表	20
表 4 1敘述性統計表	22
表 4 2相關係數分析表	23
表 4 3新任合夥人擔任主查及副查之審計品質	25
表 4 4新任合夥人擔任主查及副查並查核新客戶之審計品質	26
表 4 5新任合夥人擔任主查及副查並查核新客戶之審計品質	27
表 4 6新任合夥人擔任主查及副查並查核新客戶之審計品質	28
表 4 7新任合夥人擔任主查及副查並查核較重要客戶之審計品質	30

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