與過往文獻不同於檢視會計師更換對企業造成之影響，本研究主要探討此事件對會計師本身是否產生警惕效果，進而影響後續提供的審計服務品質。本文研究期間為2006年至2020年，並以期間內臺灣的上市及上櫃公司共19,430個樣本作為研究對象。實證結果顯示當會計師被客戶解任後，其日後的簽證品質會提高而有效地降低往來客戶進行應計項目及實質盈餘管理，另外針對過去審計品質較差的會計師進行檢視，發現同樣存在此顯著效果，即在被解任後亦可提高盈餘品質。而我們進一步發現曾被解任的會計師若後續於四大會計事務所工作，能更有效限制客戶進行應計項目的盈餘操縱。

Different from prior research that examines how auditor change puts an impact on client firms, this study explores the effect on individual auditor level. Examining whether dismissals can affect accountants’ subsequent audit quality and motivate them to become stricter in resisting client firms’ manipulation of financial reports. Using 19,430 observations of Taiwan listed firms during the years 2006-2020, I demonstrate that the enhancement of earnings quality is noticeable for dismissed audit partners, that is, individual auditors indeed constrain clients’ accrual-based and real earnings manipulation after having the experience of being dismissed by clients. Furthermore, I focus on the performance of dismissed audit partners with lower audit quality previously, the result also indicates that their subsequent clients truly engage in the lower level of earnings manipulation. Finally, compared to non-Big 4 firms, I provide the empirical evidence that Big 4 firms are more effective in promoting dismissed accountants to constrain clients’ AEM.

論文審定書.................................................................................................. i
摘要............................................................................................................. ii
Abstract.......................................................................................................iii
List of Tables................................................................................................v
1. Introduction..........................................................................................1
2. Related Literature and Hypotheses Development..............................3
2.1. Individual Auditors and Audit Quality................................................4
2.2. Dismissed Individual Auditors and Accrual-based Earnings Management................................................................................................4
2.3. Dismissed Individual Auditors and Real Earnings Management.......6
3. Data and Empirical Setting .................................................................. 7
3.1. Data and Sample Description.............................................................7
3.2. Measurement of Main Variables.........................................................8
3.3. Model Specification...........................................................................10
4. Results .................................................................................................12
4.1. Descriptive Statistics and Correlation .............................................12
4.2. Regression Results............................................................................13
4.3. Additional Analyses..........................................................................14
5. Conclusion ..........................................................................................18
References .................................................................................................43
Appendix....................................................................................................47

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