本篇論文分別使用裁決性應計數及市場反應係數兩種衡量審計品質的指標，探討個別會計師與董事的社會連結對審計品質之影響，本論文不僅研究經由個別會計師與董事的社會連結產生的熟悉度對於審計品質的影響，亦由投資人的角度探討市場對於此一情形之反應。美國證券交易委員會於2015年強制在美國的公開發行公司揭露簽證會計師，此一法案的實施提供絕佳的契機，針對此一社會連結的議題深入研究，本論文研究發現：以裁決性應計數衡量言，個別會計師與董事的社會連結將損及審計品質；若以市場反易係數衡量言之，市場投資人卻給予正面評價，認為個別會計師與董事的社會連結將有助於審計品質。

This research uses two audit quality proxies to measure the impact of audit partner-director interlocking on audit quality, which are absolute discretionary accruals and earnings response coefficients. This research not only analyze how the familiarity created by audit partners and directors in the network influences audit quality, but also study the market reaction on the interlocking issue from the perspective of investors. The implementation of rule 3211 by United States Securities and Exchange Commission (SEC) in 2016, which requires listed companies in the United States should disclose audit partners, provides an opportunity to investigate this issue. The results are disagree between two proxies. For discretionary accruals model, this research finds that audit partner-director interlocking damages audit quality. But for earnings response coefficients model, the results reveals that investors hold positive attitude toward the case.

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