本研究欲探討在台灣的審計環境下，會計師事務所與個別會計師是否擁有獨特的「查核風格」，並將其有系統的展現至各個審計業務中，進而提升其受查客戶間之財務報表可比較性。以1997年至2020年台灣非金融業之上市櫃公司為研究對象，參考Francis et al. (2014)及Chen et al. (2020)的方法，以總應計數差異與裁決性應計數差異作為衡量可比較性之代理變數。
實證結果發現，在事務所層級下，事務所風格能提升其受查者間財務報表可比較性。在會計師層級下，亦發現個別會計師風格能提升其客戶間財務報表可比較性，並發現個別會計師風格之影響大於事務所風格。此外，以總應計數差異衡量可比性時，本研究發現大型會計師事務所對於可比較性之影響大於非大型會計師事務所。當層級延伸至會計師層級時，兩種衡量方式皆顯示大型事務所之會計師對於可比較性之影響大於非大型事務所之會計師。另發現台灣於2013年全面採用IFRS後，個別會計師風格對於財務報表可比較性之影響顯著提升。最後，透過額外測試發現，個別會計師的產業查核經驗越高，其受查客戶間之財務報表可比較性能更加提升。

This study examines whether audit firms and individual auditors have a unique "audit style" in Taiwan, and to systematically display them in various audit engagements, thereby improving the financial statement comparability among their clients. Using non-financial listed companies in Taiwan from 1997 to 2020 as the research object, this study follows the method used by Francis et al. (2014) and Chen et al. (2020), with difference in total accruals and difference in discretionary accruals as measurement of comparability.
Empirical results show that at the audit firm level, audit firm style can improve the comparability between its clients. At the individual auditor level, it is also found that individual auditor style can improve the comparability between their clients, and it is found that the effect of individual auditor style is greater than that of audit firm style. In addition, when measuring comparability by difference in total accruals, this study finds that large audit firms have a greater effect on comparability than non-large audit firms. When the hierarchy is extended to the individual auditor level, both measurements show that auditors in large audit firms have a greater effect on comparability than auditors in non-large audit firms. It is also found that after the adoption of IFRS in Taiwan in 2013, the effect of individual auditor style on the financial statement comparability increases significantly. Finally, the additional test shows that the higher the experience of individual auditors in industry, the higher the comparability of financial statements across their clients.

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