本研究旨在探討會計師客戶集中度與繼續經營有重大疑慮之審計意見之間的關聯性。研究結果發現繼續經營疑慮意見審計報告與會計師客戶集中度為顯著負相關，且負相關的情況只出現在非重要客戶組。此結果支持本研究之主張，當會計師各客戶間之重要性呈現不均等的狀態，會使會計師客戶集中度偏高，造成會計師出現選擇偏誤及資源分配決策產生扭曲，進而忽略非重要客戶的審計品質，最終導致整體審計品質出現滑落的現象。

This paper examines the relationship between auditor’s client concentration and audit quality. We adopt the likelihood of a going concern opinion as a proxy of audit quality. The empirical results indicate that an auditor with higher degree of client concentration has a lower likelihood of issuing a going concern opinion. In other words, client concentration is negatively related to audit quality. Particularly, a significantly negative association only appears in non-important client groups. Thus, these findings support our argument that higher client concentration has adverse effects on audit quality.

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