本研究旨在探討會計師職涯擔憂與審計品質間之關係，並進一步檢視客戶重要性是否會強化或弱化會計師職涯擔憂對審計品質的影響。樣本為西元 2013 至2023年台灣上市櫃公司，以裁決性應計數與財報重編作為審計品質的代理變數；利用主成分分析對六項構面進行分析，衡量會計師職涯擔憂的程度；並以客戶之銷貨收入在會計師客戶中之佔比，衡量客戶對於會計師的重要性。實證結果顯示當會計師職涯擔憂程度越高，裁決性應計數越高，審計品質越低；而會計師職涯擔憂增加財報重編可能性的作用，會隨著客戶的重要性越高而降低。本研究也進行了額外測試，發現女性會計師相較男性會計師較可能因為職涯擔憂，而使客戶裁決性應計數調整空間較大，導致審計品質降低；然而當存在職涯擔憂的男性會計師在面對重要客戶時，會越可能放寬盈餘管理的空間，使審計品質下降，但同時也越可能避免財報重編發生，使審計品質提升。穩健性測試部分則未發現會計師職涯擔憂與出具繼續經營疑慮間之關聯。

This study investigates the relationship between auditors’ career concern and audit quality, and further examines whether client importance moderates this relationship. Using a sample of listed companies in Taiwan from 2013 to 2023, the study adopts discretionary accruals and financial restatements as proxies for audit quality. A principal component analysis (PCA) is conducted to construct an index of career concern from six underlying dimensions. Client importance is measured by the proportion of a client’s sales relative to the auditor’s total client portfolio. Empirical results show that higher levels of auditor career concern are associated with higher discretionary accruals and thus lower audit quality. However, the positive effect of career concern on the likelihood of restatement is mitigated when the client is more important. Additional analyses reveal that female auditors are more likely than males to compromise audit quality under career pressure. In contrast, career-concerned male auditors tend to allow greater earnings management for important clients, reducing audit quality, but simultaneously show a lower likelihood of financial restatement, enhancing audit quality. Robustness tests find no significant association between career concern and the issuance of going-concern opinions.

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