審計失敗代表審計品質失靈，常伴隨財務報告重編，對資本市場資訊可信度及會計師聲譽均造成重大衝擊。既有文獻多指出，審計失敗可能透過會計師個體層級產生跨客戶的品質傳染，使同一會計師其他客戶之審計品質惡化；然而，審計失敗後是否會因社會學習效果或聲譽壓力而出現後續品質恢復，相關研究仍相對有限。
本研究以 2004 年至 2022 年台灣上市櫃公司為樣本，以財務報告重編作為審計失敗之操作性定義，並以異常應計變化量衡量審計失敗前後之審計品質變動。實證結果顯示，審計失敗對失敗會計師本人其他客戶案件之影響主要集中於短中期，支持審計品質傳染效果之存在；然而，在較長觀察窗期下，並未觀察到一致且明確之品質恢復現象。穩健性檢驗顯示，短中期傳染效果在控制樣本選擇偏誤後仍然存在；至於較長窗期結果，則顯示恢復效果並不明確。性別調節效果方面，主要窗期之交乘項均未達顯著，顯示性別未形成穩定之調節作用。額外測試結果則指出，會計師執業年資可能影響傳染效果之強弱，但對恢復效果並未呈現顯著影響。整體而言，本研究顯示審計失敗之後果主要表現在短中期傳染，而非明確的較長觀察窗期下之品質恢復。

Audit failure represents a breakdown in audit quality and may impair the credibility of financial reporting as well as the reputation of the responsible auditor. Prior studies have shown that low-quality audits may create a contagion effect across clients served by the same audit office or individual auditor. However, whether audit quality subsequently recovers after an audit failure remains less explored. This study investigates whether other client engagements audited by a failed auditor exhibit audit quality contagion and recovery effects. Using Taiwanese listed firms from 2004 to 2022, this study defines audit failure based on financial statement restatements and measures audit quality changes using changes in abnormal accruals. The empirical results show that audit failure has a significant positive effect on changes in abnormal accruals in the short- to medium-term window, supporting the existence of an audit quality contagion effect. However, no consistent evidence of audit quality recovery is found over longer observation windows. In addition, auditor gender does not significantly moderate either the contagion or recovery effect. Additional analysis indicates that auditor experience may strengthen the contagion effect but does not significantly affect recovery. Overall, the findings suggest that the consequences of audit failure are mainly reflected in short- to medium-term contagion rather than clear subsequent recovery.

中文文獻
林宜勉、呂惠民、盧其群（2010）。會計師審計品質與財務報表重編之關聯性。中山管理評論，18(2)，407–445。
林孝倫、林嬋娟（2016）。亞洲地區審計品質研究回顧。臺大管理論叢，27(1)，305–362。
林維珩、陳昭蓉、朱全斌（2024）。簽證會計師受懲戒對其審計客戶股價同步性的影響。中華會計學刊，20(2)，161–208。

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