本研究以2017年至2018年PCAOB公布之美國簽證會計師為研究對象，以臉部寬長比作為會計師臉部特徵，檢視會計師臉部結構與審計品質之關聯性。本研究以繼續經營疑慮意見與裁決性應計項目衡量審計品質。兩種實證結果皆支持會計師臉部結構與審計品質有關聯。而且，會計師臉部結構與審計品質的關聯只存在於非四大會計師事務所。

This paper examines the link between a male auditor’s facial masculinity and audit quality. An auditor’s facial masculinity is measured by facial width-to-height ratio (fWHR). We use abnormal accruals and going-concern opinions to measure audit quality in empirical tests. We find that the association between a male auditor’s facial masculinity and audit quality only exists in non-Big4. Our findings indicate that clients audited by high fWHR auditors have lower abnormal accruals and are more likely to issue going-concern opinions.

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