過去研究發現產業專家查核的公司會有較好的審計品質。但關於產業專家的文獻主要是探討在自願輪調期間其對於審計或是盈餘品質的影響，鮮少討論強制輪調對於市佔率衡量之產業專家的干擾效果。因此，本文探討產業專家在自願輪調期間對審計品質的提升效果是否會因為強制輪調而削弱。另外，近期研究顯示查核經驗對於審計品質的提升及衡量知識累積之重要性，因此本研究也探討以會計師的產業查核經驗來衡量產業專精程度與審計品質之間的關係。本研究選取1999到2014年一般產業上市櫃公司之資料作為研究樣本，並將樣本區分為自願及強制輪調期間。實證結果發現在自願輪調期間，產業專家會和審計品質呈現正向關係，但這一正向關係會於強制輪調期間被削弱。在改用經驗衡量之產業專家後，發現不論是在自願或是強制輪調期間均能提升審計品質。綜合上述結果，顯示在強制輪調期間，市佔率衡量之產業專家可能會受到轉換干擾而變得不太可靠，而用會計師之產業經驗來衡量可能較能捕捉產業專家的效果。

Prior studies find that the firms audited by industry specialists have better audit quality. However, few studies discuss the interruption effect on the relation between market-share based industry expertise and audit quality under the mandatory rotation regime. This study uses Taiwanese listed firms and finds a positive relation between auditor industry expertise and audit quality in the voluntary rotation regime. Nevertheless, the relation weakens in the mandatory rotation regime. Using within-industry audit experience as an alternative measure of auditor industry expertise may increase audit quality in both regimes and alleviate the rotation effect in the mandatory rotation regime. Thus, the mandatory rotation regime may disrupt the free choice of the market, leading the within-industry market share to be a noisy proxy. Furthermore, within-industry audit experience may be a more reliable measurement of industry expertise in the mandatory rotation regime for future studies.

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