本研究探討宣告財務報表重編日後更換會計師事務所對於審計品質之影響。過去研究發現相較於非重編公司，重編公司多為成長型公司，財務績效較差、高負債比率，所面對市場壓力較大，其公司治理及內部控制存有問題，且為減緩重編對公司之負面影響，公司宣告重編後較容易更換會計師，故本文探討相較於一般公司更換，以重編動機更換會計師事務所是否有較高之審計品質。本研究利用1985年至2015年宣告年報重編及更換會計師事務所之台灣上市櫃公司為研究樣本進行檢測，實證結果發現以重編動機更換事務所與一般情況更換，在審計品質無顯著差異。此外，本文亦探討公司在重編宣告日後更換會計師事務所是否提供較佳的審計品質，研究結果顯示重編宣告日後更換會計師事務所之公司與未更換之公司的審計品質沒有差異。本研究進一步區分重編宣告日後更換至大型事務所或小型事務所，結果發現重編宣告日後若更換至小型會計師事務所，審計品質較未更換公司差。

This study explores the impact of auditor change after the announcement of the accounting restatement on the audit quality. Prior research found that developing firms, which have poor financial performance, high debt ratio, greater market pressure, weak corporate governance and internal control, tend to restate their accounting report. These firms will take several actions to decrease the negative influence of restatement, one of common ways is to change external auditor. Therefore, this study investigates that will the audit quality be higher if change auditor after restatement than generally change. Using Taiwan’s listed company from 1985 to 2015, which announced restatement and changed auditor as research samples, the empirical shows that the audit quality has no significant difference in changing auditor, no matter after restatement or generally changed. In addition, this study discusses about the changing auditor after the restatement will provide better audit quality or not. The result shows that there is no difference in audit quality whether change auditor or not after restatement. It further analyzes that the impact of audit firm size which restating company change to. According to the result, if restating company change to small audit firms, the audit quality worse than not change at all.

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