本研究旨在探討會計師權力與審計品質之關聯性，並進一步檢視會計師權力對審計品質之影響在客戶組合中重要性高與低之客戶間是否存在差異。本研究預期權力高之會計師將因可取得資源較多或更重視聲譽而提供較高的審計品質。當審計品質的提高是因會計師可取得較多資源時，資源的外溢效果應在客戶組合中重要性較低者更為明顯。然而，若審計品質的提高是因會計師較重視聲譽，則會計師權力與審計品質的正相關應不因客戶重要性的不同而有所別，或應對客戶重要性較高者更為明顯，因若會計師與客戶組合中重要性較高者之審計失敗產生關聯，其重挫聲譽的程度應更甚於與客戶組合中重要性較低者之審計失敗產生關聯。研究結果顯示，會計師權力與審計品質呈現顯著正相關，且這顯著正相關的結果其實是導因於會計師客戶組合中重要性較低者。

In this dissertation, the relationship between auditor power and audit quality is examined. In addition, in order to verify the channel that a powerful auditor can provide higher audit quality, we apply client importance to classify clients into big clients and small clients. There are two primary reasons that cause a powerful auditor to provide higher audit quality. First, powerful auditors might care about their reputation more sincerely than their less powerful peers. Second, because a powerful auditor has more resources, he/she can do audit work more diligently and completely. Our regression results show that audit partner power can enhance audit quality. The positive impact of power on audit quality is more pronounced for small clients, supporting the resource perspective.

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