在我國實務中，事務所的客戶多與委任會計師較為攸關，然而多數的研究探討審計品質時仍以事務所做為探討。為了深入探討，本研究以事務所與會計師兩個角度探討當事務所或會計師有產業專精之特性時，對客戶的盈餘管理是否產生影響力。實證結果發現不論是事務所與會計師，當其有產業專精時，客戶的裁決性應計數之絕對值遠低於非產業專精的事務所與會計師。若將有產業專精的事務所與會計師比較，會計師的裁決性應計數之絕對值低於事務所，表示會計師的產業專精特性更能夠有效監督客戶。外，本研究亦發現產業專精定義的標準越精確，即市場佔有率愈高才能被認定為產業專精時，則產業專精能降低盈餘管理之實證結果愈能一致。
Due to the audit quality is subject to the quality of audit firms and auditors, hence, this research aims to examine to what extent the earnings management is influenced by these two factors. The empirical result is consistent with the notion that specialist audit firms or auditors mitigate absolute discretionary accruals more than nonspecialist audit firms or auditors. Further, the clients audited by specialist auditors have lower discretionary accruals than clients that of being audited by specialist audit firms. It is, specialist auditors have greater impacts on earnings management prevention. The evidence also shows when the benchmark of specialist audit firms or auditors is set more rigid, which means the greater market share is occupied, the higher reduction in earnings management is supported that remains enormous consistency with previous literature.
