本篇研究目的是在探討審計品質與雙簽會計師合作默契的關係，主要是以兩個會計師的合作年份、合作公司數及合作總次數分別來代表雙簽會計師的合作默契。本研究以台灣上市櫃公司為樣本，主要是因為台灣規定上市櫃公司的查核報告必須揭露兩位會計師之簽名。以裁量性應計數代替審計品質，研究結果顯示兩個會計師的合作公司數及合作總次數與裁量性應計數呈負向顯著關係。若以年度終了日到外勤工作結束日來代替審計品質，其研究結果顯示兩個會計師的合作年份、合作公司數及合作總次數皆與年度終了日到外勤工作結束日呈負向顯著關係。因此，根據實證結果可得雙簽會計師合作默契越好，審計品質會越高之結論。

The study explores the association between audit quality and cooperation between two engaged auditors, measured as number of cooperation years, number of cooperation firms and number of cooperation times between two engaged auditors. We use the sample of publicly listed firms in Taiwan where the audit report discloses signatures of two signing auditors. We find that number of cooperation years, number of cooperation firms and number of cooperation times between two engaged auditors are negatively related to absolute discretionary accruals. In addition, we also find that number of cooperation years, firms and times between two signing auditors are all negatively associated with audit reporting lags. Therefore, we conclude that longer cooperation between two engaged auditors leads to higher audit quality.

Al-Ajmi, J. Audit and reporting delays: Evidence from an emerging market. Advances in Accounting 24 (2): 217-226. 2008.
Al-Sehali, M., and N. Spear. The decision relevance and timeliness of accounting earnings in Saudi Arabia. The International Journal of Accounting 39 (2): 197-217. 2004.
American Institute of Certified Public Accountants (AICPA), Commission on Auditors’ Responsibilities (Cohen Commission). Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations. New York, NY: AICPA. 1978.
American Institute of Certified Public Accountants (AICPA), SEC Practice Section. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies. New York, NY: AICPA. 1992.
Ancona, D., and C. L. Chong. Entrainment: Pace, cycle, and rhythm in organizational behavior. American Psychological Association. 1996.
Arrow, H., and J. E. McGrath. Membership dynamics in groups at work: A theoretical framework. Research in Organizational Behavior 17: 373-373. 1995.
Arrow, H., J. E. McGrath, and J. L. Berdahl. Small groups as complex systems. Thousand Oaks, London, New Delhi. 2000.
Ashbaugh, H., R. LaFond, and B. W. Mayhew. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611-639. 2003.
Ball, R., and L. Shivakumar. The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research 44 (2): 207-242. 2006.
Balsam, S., J. Krishnan, and J. S. Yang. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22 (2): 71-97. 2003.
Bazerman, M. H., K. P. Morgan, and G. F. Loewenstein. The impossibility of auditor independence. Sloan Management Review 88. 1997.
Becker, C. L., M. L. DeFond, J. Jiambalvo. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24. 1998.
Bedard, J. C., and K. M. Johnstone. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29 (2): 45-70. 2010.
Beersma, B., J. R. Hollenbeck, S. E. Humphrey, H. Moon, D. E. Conlon, and D. R. Ilgen. Cooperation, competition, and team performance: Toward a contingency approach. Academy of Management Journal 46 (5): 572-590. 2003.
Brett, J., L. Weingart, and M. Olekalns. Baubles, bangles, and beads: Modeling the evolution of negotiating groups over time. Time in Groups 6: 36-64. 2004.
Carcello, J. V., and C. Li. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88 (5): 1511-1546. 2013.
Carey, P., and R. Simnett. Audit partner tenure and audit quality. The Accounting Review 81 (3): 653-676. 2006.
Chen, C. Y., C. J. Lin, and Y. C. Lin. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445. 2008.
Chen, S., S. Y. J. Sun, and D. Wu. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85 (1): 127-158. 2010
Cheng, J. L. Interdependence and coordination in organizations: A role-system analysis. Academy of Management Journal 26 (1): 156-162. 1983.
Cheng, J. L. Organizational coordination, uncertainty, and performance: An integrative study. Human Relations 37 (10): 829-851. 1984.
Chi, H. Y., and C. L. Chin. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory 30 (2): 201-229. 2011.
Chi, W., and H. Huang. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting & Economics 1 (1): 65-92. 2005.
Chi, W., H. Huang, Y. Liao, and H. Xie. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research 26 (2): 359-391. 2009.
Chin, C. L., and H. Y. Chi. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3): 729-765. 2009.
Choi, H. S., and L. Thompson. Old wine in a new bottle: Impact of membership change on group creativity. Organizational Behavior and Human Decision Processes 98 (2): 121-132. 2005.
Committee on the Financial Aspects of Corporate Governance (Cadbury Committee). Report of the Committee on the Financial Aspects of Corporate Governance. London, U.K.: Gee and Co. Ltd. 1992.
Converse, S. Shared mental models in expert team decision making. Individual and Group Decision Making: Current Issues 221. 1993.
Davis, L. R., B. S. Soo, and G. M. Trompeter. Auditor tenure, auditor independence and earnings management. Working Paper, Boston College, Chestnut Hill, MA. 2002.
Davis, L. R., B. S. Soo, and G. M. Trompeter. Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research 26 (2): 517-548. 2009.
DeAngelo, H., L. DeAngelo, and D. J. Skinner. Accounting choice in troubled companies. Journal of Accounting and Economics 17 (1): 113-143. 1994.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. Detecting earnings management. The Accounting Review: 193-225. 1995.
DeFond, M., and J. Jiambalvo. Factors related to auditor‐client disagreements over income‐increasing accounting methods. Contemporary Accounting Research 9 (2): 415-431. 1993.
Dennis, A. R. Information exchange and use in group decision making: You can lead a group to formation but can’t make them think. Moose, DP (Hrsg. 1999): Proceedings of The Academy of Management Meeting, S. 1999.
Dopuch, N., R. R. King, and R. Schwartz. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20 (1): 79-114. 2003.
Dunn, K. A., and B. W. Mayhew. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9 (1): 35-58. 2004.
Fargher, N., H. Y. Lee, and V. Mande. The effect of audit partner tenure on client managers' accounting discretion. Managerial Auditing Journal 23 (2): 161-186. 2008.
Favere-Marchesi, M., and C. E. Emby. The impact of continuity on concurring partner reviews: An exploratory study. Accounting Horizons 19 (1): 1-10. 2005.
Francis, J. R. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30 (2): 125-152. 2011.
Francis, J. R., and J. Krishnan. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 135-165. 1999.
Frankel, R. M., M. F. Johnson, and K. K. Nelson. The relation between auditors' fees for non-audit services and earnings management. The Accounting Review 77: 71-105. 2002.
Geiger, M. A., and K. Raghunandan. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1): 67-78. 2002.
Gersick, C. J. Marking time: Predictable transitions in task groups. Academy of Management Journal 32 (2): 274-309. 1989.
Gersick, C. J. Time and transition in work teams: Toward a new model of group development. Academy of Management journal 31 (1): 9-41. 1988.
Ghosh, A., and D. Moon. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585-612. 2005.
Gist, M. E., E. A. Locke, and M. S. Taylor. Organizational behavior: Group structure, process, and effectiveness. Journal of Management 13 (2): 237-257. 1987.
Gul, F. A., D. Wu, and Z. Yang. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88 (6): 1993-2023. 2013.
Gul, F. A., S. Y. K. Fung, and B. Jaggi. Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics 47 (3): 265-287. 2009.
Hackman, J. R. Groups that work (and those that don’t): Creating conditions for effective teamwork. San Francisco: Jossey-Bass. 1990.
Hamilton, J., C. Ruddock, D. Stokes, and S. Taylor. Audit partner rotation, earnings quality and earnings conservatism. Earnings Quality and Earnings Conservatism. 2005.
Hannan, M. T., and J. Freeman. Structural inertia and organizational change. American Sociological Review: 149-164. 1984.
Harrison, D. A., and S. E. Humphrey. Designing for diversity or diversity for design? Tasks, interdependence, and within‐unit differences at work. Journal of Organizational Behavior 31 (2)‐(3): 328-337. 2010.
Hoyle, J. Mandatory auditor rotation: The arguments and an alternative. Journal of Accountancy (pre-1986) 145 (000005): 69. 1978.
Ilgen, D. R., J. R. Hollenbeck, M. Johnson, and D. Jundt. Teams in organizations: From input-process-output models to IMOI models. Annu. Rev. Psychol. 56: 517-543. 2005.
International Federation of Accountants (IFAC). Code of Ethics. New York, NY: IFAC. 2003.
Jaggi, B., C. L. Chin, H. W. W. Lin, and P. Lee. Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms. Review of Quantitative Finance and Accounting 26 (3): 275-299. 2006.
Johnson, V. E., I. K. Khurana, and J. K. Reynolds. Audit‐firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (4): 637-660. 2002.
Kothari, S. P., A. J. Leone, and C. E. Wasley. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197. 2005.
Krishnan, G. V. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17: 1-16. 2003.
Kwon, S. Y. The impact of competition within the client's industry on the auditor selection decision. Auditing-A Journal of Practice & Theory 15 (1): 53-70. 1996.
Le Pine, J. A., M. A. Hanson, W. C. Borman, and S. J. Motowidlo. Contextual performance and teamwork: Implications for staffing. Research in Personnel and Human Resources Management 19: 53. 2000.
LePine, J. A., and L. V. Dyne. Peer responses to low performers: An attributional model of helping in the context of groups. Academy of Management Review 26 (1): 67-84. 2001.
Leuz, C., D. Nanda, and P. D. Wysocki. Earnings management and investor protection: an international comparison. Journal of Financial Economics 69 (3): 505-527. 2003.
Leventis, S., and C. Caramanis. Determinants of audit time as a proxy of audit quality. Managerial Auditing Journal 20 (5): 460-478. 2005.
Leventis, S., and P. Weetman. Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market. Accounting and Business Research 34 (1): 43-56. 2004.
Liu, W. C., and C. K. J. Wang. Academic self-concept: A cross-sectional study of grade and gender differences in a Singapore secondary school. Asia Pacific Education Review 6 (1): 20-27. 2005.
Maletta, M., and A. Wright. Audit evidence planning: An examination of industry error characteristics. Auditing 15 (1): 71. 1996.
Manry, D. L., T. J. Mock, and J. L. Turner. Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing & Finance 23 (4): 553-572. 2008.
Mathieu, J. E., T. S. Heffner, G. F. Goodwin, E. Salas, and J. A. Cannon-Bowers. The influence of shared mental models on team process and performance. Journal of Applied Psychology 85 (2): 273. 2000.
Mautz, R. K., and H. A. Sharaf. The Philosophy of Auditing. Sarasota, FL: American Accounting Association, 1961.
McGrath, J. E. Social psychology: A brief introduction. Holt, Rinehart and Winston. 1964.
McIntyre, R. M., and E. Salas. Measuring and managing for team performance: Emerging principles from complex environments. Team Effectiveness and Decision Making in Organizations: 9-45. 1995.
McLaren, N. L. Rotation of auditors. Journal of Accountancy 106.1: 41-44. 1958.
Myers, J. N., L. A. Myers, and T. C. Omer. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3): 779-799. 2003.
Okhuysen, G. A. Structuring change: Familiarity and formal interventions in problem-solving groups. Academy of Management Journal 44 (4): 794-808. 2001.
Piot, C., and R. Janin. Audit quality and earnings management in France. Available at SSRN 830484. 2005.
Reichelt, K. J., and D. Wang. National and office‐specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647-686. 2010.
Reynolds, J. K., and J. R. Francis. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375-400. 2000.
Salas, E., T. L. Dickinson, S. A. Converse, and S. I. Tannenbaum. Toward an understanding of team performance and training. Teams: Their Training and Performance: 3-29. 1992.
Salas, E., N. J. Cooke, and M. A. Rosen. On teams, teamwork, and team performance: Discoveries and developments. Human Factors: The Journal of the Human Factors and Ergonomics Society 50 (3): 540-547. 2008.
Shockley, R. A. Perceptions of auditors' independence: An empirical analysis. The Accounting Review: 785-800. 1981.
Simunic, D. A., and M. T. Stein. Product differentiation in auditing: Auditor choice in the market for unseasoned new issues. Canadian Certified General 13. 1987.
St. Pierre, K., and J. A. Anderson. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review: 242-263. 1984.
Summers, J. K., S. E. Humphrey, and G. R. Ferris. Team member change, flux in coordination, and performance: Effects of strategic core roles, information transfer, and cognitive ability. Academy of Management Journal 55 (2): 314-338. 2012.
Tan, H. T. Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment. Journal of Accounting Research: 113-135. 1995.
Tyre, M. J., and W. J. Orlikowski. Windows of opportunity: Temporal patterns of technological adaptation in organizations. Organization Science 5 (1): 98-118. 1994.
Wageman, R., and G. Baker. Incentives and cooperation: The joint effects of task and reward interdependence on group performance. Journal of Organizational Behavior 18 (2): 139-158. 1997.
Weick, K. E., and R. E. Quinn. Organizational change and development. Annual Review of Psychology 50 (1): 361-386. 1999.
Wittenbaum, G. M., A. B. Hollingshead, and I. C. Botero. From cooperative to motivated information sharing in groups: Moving beyond the hidden profile paradigm. Communication Monographs 71 (3): 286-310. 2004.
Zellmer-Bruhn, M. E. Interruptive events and team knowledge acquisition. Management Science 49 (4): 514-528. 2003.