本研究主要目的乃利用2002-2003年公開揭露之會計師公費與會計師懲處資料，採用產業別橫斷面修正式Jones模式計算裁決性應計數，衡量盈餘品質之高低，探討會計師懲處、審計客戶依存度與盈餘品質之關聯性。實證結果顯示，單變量分析呈現揭露會計師公費與否之裁決陸應計數存在顯著差異，複迴歸分析則指出揭露會計師公費與非審計公費比率愈多，其裁決性應計數愈數高，呈顯著正相關，意謂隨會計師提供愈多非審計服務，其財務依賴客戶愈高，則面對公司操弄裁量盈餘之際，易容許給予較大空間，而影響盈餘品質；至於會計師受懲處與否，不論是單變量分析或複迴歸分析之結果，均證實會計師受懲處並未產生重大財務報表品質之差異，意謂著會計師受懲處僅係個案而非通例。
The purpose of this study is to investigate relationship between auditor sanction, auditor-auditee bonding, and earnings quality, based on auditor sanction and the publicly disclosed fee data of 2002-2003 from TSE and OTC firms in Taiwan. This study uses the discretionary current accruals estimated by industry-specific cross-sectional modified Jones model as proxies for earnings quality. The results show that provision of non-audit services are significantly associated with the positive discretionary current accruals and non-audit fee dependence is positively associated with the magnitude of absolute discretionary current accruals and the magnitude of discretionary current accruals. However, there is no relationship between auditor sanction and any of these earnings quality proxies because auditor sanction only affects on some of the cases.
