因臺灣的查核簽證報告，係由個別簽證會計師具名簽發，而個別合夥人會計師層級的審計相關研究能增補西方文獻關於事務所層級會計師研究的證據。臺灣擔任審計準則製作編修的審計準則委員，在同時擔任會計師查核簽證案件時，是否因其特殊身分，而具備較高審計品質，近來已有文獻證實，確實其查核之公司具有較低的裁決性權宜應計數和比較小機率的零盈餘，可能原因是聲譽考慮，令其愛惜羽毛，避免現有與潛在客戶的流失(Wu et al.2017)。本研究主要延續現有研究，更深入探討，其查核之公司是否具備較高審計品質，包含在審計計價上是否存在公費溢酬，在無保留意見查核簽發上，是否較為謹慎保守，另在會計報表重編上，是否較不會發生。本研究實證發現確實審計公費具有溢價報酬特性存在，也較可能簽發非無保留意見報告，其後也較少有會計報表重編情形。本研究也提供能辨認個別簽證會計師審計品質的文獻增額的證據。

In this study, we investigate whether engagement partners who participate in the national auditing standard setting can provide better audit quality, and earn audit fee premium in the context of Taiwan, where the name of engagement partners can be identified in audit reports. The empirical results indicate that firms audited by incumbent Auditing Standards Committee (ASC) member auditors are associated with higher audit fee premium, a higher probability of modified audit opinion and a lower probability of audit restatement. This study also provides the benefits that can arise from the identification of engagement partners.

壹、 中文部分

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周玲臺，2017，財務報表重編與審計公費，會計評論，65，83-116。
林雅菁，1997，審計公費影響因素之探討，東吳大學會計學研究所未出版碩士論文。
俞洪昭、戚務君、李承易，2000，「我國會計師受懲戒原因與種類之關聯性分析」，風險管理學報，2(2)，37-56。
洪雲萍，2003，獨立董事聘任制度探討---以賽局論分析，台灣大學財務金融學研究所未出版碩士論文。
洪榮華、陳香如、王玉珍，2005，從代理理論的角度探討董事會特性、股權結構與負債之關聯性，管理與系統，12(4),33-53。
翁文課，1999，非審計服務、事務所規模與審計公費關聯性之研究，中正大學會計學研究所未出版碩士論文。
馬君梅、蘇裕惠、李珮珮，2003，台灣上櫃公司審計公費決定因素之研究，東吳經濟商學學報，41，25-50。
張仲岳、曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計，6(2)，125-152。
陳立偉，2009，簽證客戶股價影響因素之實證研究，會計與公司治理，6(2)，65-84。
陳耀宗、吳姍穎，2004，審計產業專家、審計公費與會計師事務所規模：台灣審計市場之實證，中華會計學刊，5(1)，41-69。
陳耀宗、劉若蘭、林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研究，會計評論，37，31-52。
彭素鈴、尹國正，2008，董事會特性與企業經營績效關聯性之研究－以臺灣上市公司為例，台灣銀行季刊，59(3),43-59。
楊炎杰、官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron 後的觀察，會計評論，43，27-61。
簡燕芬，2010，產業競爭力、訴訟風險與獨立董(監)事對審計公費影響之研究，朝陽科技大學會計系研究所未出版碩士論文。

貳、 西文部分

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