從美國的安隆、世界通訊到臺灣的太電、博達、訊碟、力霸等一連串上市公司及專業機構爆發財務弊案，投資大眾人心惶惶，弊案連續爆發也使會計師的專業與審計品質遭受嚴重質疑。本研究旨在探討會計師更換與審計品質間之關係，其中以重編報表、事務所聲譽、產業專業來衡量審計品質，以了解審計品質是否與更換會計師有關。
本研究樣本為民國89 至94 年台灣更換會計師之84 家上市公司，並採一比一來進行樣本配對，共選取164 個樣本。研究結果發現重編報表與更換會計師有顯著正相關，而事務所聲譽、產業專業與更換會計師有顯著負相關，也就支持更換會計師與審計品質有顯著相關的假設，但是就事務所流向而言，大部分還是四大流向四大、非四大流向非四大、產業專家流向產業專家、非產業專家流向非產業專家的情形，也就是同型事務所間的流動。

From USA to Taiwan, a series of frauds upset investors in recent years. With so many frauds broke up, auditors’ professionalism and audit quality are being uestioned .The purpose of this study is to investigate the relationship between auditor changes and audit quality. The study measures the audit qulity by restatements(RST), CPA firm’s reputation (Big4), and industry specialism(IS), and analyzes if audit quality is related to auditor changes.
This study selects 84 listed companies as observation samples which change auditors between 2000 and 2005 in Taiwan, and then matches each observation sample with a paired sample. So there are 184 samples in the study. The empirical results indicate that auditor changes have significantly negative relation with restatements and significantly positive relation with auditors' reputation(Big4) and industry specialism (IS). In other words, the results support the hypotheses that auditor changes are significantly affected by audit quality. As for the flows of CPA firms, most companies choose from Big4 to Big4 or from Non-Big4 to Non-Big4 and from IS to IS or from Non-IS to Non-IS. So the flows of CPA firms are in the same category.

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