財務報表所表達的就是企業的財務狀況與經營成果，盈餘報導不實將導致公司盈餘品質下降，也會影響到財務報導的可靠性。本研究將會計師事務所規模，依四大(Big-4)、組織型態(ORG)及從業人數(EMP)分為三種類型；本研究主旨在探討會計師事務所類型、審計品質及盈餘管理三者相互之間的影響。實證結果顯示，會計師事務所類型、產業專精對盈餘管理都有顯著且正面的影響；會計師事務所類型對產業專精均有顯著且正面的影響。
In the financial statements is the company's financial position and results of opera-tions, earnings reports false will cause the decline in the quality of corporate earnings, will also affect the reliability of financial reporting. In this study, audit size in accord-ance with the Big-4, type of organization (ORG) and the number of employees (EMP) is divided into three types;Purpose of this study is to investigate the impact between the type of the CPA firms, audit quality and earnings management between the three. The empirical results show that type of CPA firms and industry specialization on earnings management has a significant and positive impact; Type of CPA firms have a significant and positive impact on the industry specialization.
