本研究以個別會計師查核簽證家數取代會計師事務所查核簽證家數，測試個別會計師查核簽證家數與盈餘品質間之關連性，並以裁決性應計數絕對值作為盈餘品質之替代變數。實證結果顯示，個別會計師查核簽證家數與裁決性應計數絕對值間呈現先遞減後遞增的關係，初始時個別會計師查核簽證家數增加，能顯著減低裁決性應計數絕對值，惟一旦個別會計師查核簽證客戶數超過10.71家時，則裁決性應計數絕對值會開始往上反轉，盈餘品質逐漸遞減。
This study examines the association between the number of individual auditors’ (rather
than the CPA firms’) clients and earnings quality. Using the absolute values of discretionary
accruals as the measure of earning quality, the empirical results show that earnings quality increases
when the number of individual auditors’ clients increases. However, once the number
of individual auditors’ clients exceeds 10.71, earnings quality begins to decrease.
