本研究主要探討我國金融業會計師產業專家與盈餘品質之關聯性。由於過去文獻顯示，Hogan and Jeter (1999)指出，會計師事務所的審計技術與專業知識所產生的規模經濟效果，在金融業或能源等受管制產業中，影響更為明顯。Shockley and Holt (1983)也指出，銀行管理階層認為審計人員在銀行產業的市場佔有率越高時，其所提供之審計品質也越高，因為會計師在金融業有較高的市場佔有率時，將促使會計師更加熟悉金融業的法律規定、營運情形及產業概況等，進而更能偵察客戶的錯誤及舞弊，並出具更為適當之意見。然而產業專家會計師之衡量方法眾多分岐，國外以會計師事務所為衡量標的，國內則因雙簽制度以會計師個人為衡量標的，本研究將兩者一起探討，以金融業營收市佔率作為會計師產業專家代理變數進行研究。
本研究以1998至2012年，台灣上市上櫃金融業為研究對象，探討盈餘品質與會計師事務所、會計師合夥人產業專家之關係，以迴歸分析方法進行實證。
實證結果顯示，會計師合夥人產業專家可降低盈餘管理，至於會計師事務所產業專家則較不顯著，降低盈餘管理效果會計師合夥人產業專家優於會計師事務所產業專家。

This study explored Taiwan's Banking auditor industry specialization and earnings quality. In the past, Hogan and Jeter (1999) point out that, due to economies scale of audit technology, industry expertise of the auditors in the banking industry or the energy and other regulated industries is more obvious. Shockley and Holt (1983) pointed out that bank management believes that the higher the market shares of auditors, the higher their audit quality because they are more familiar with the laws and accounting standards, operating status and industry profiles, etc., and thus better detect reporting errors and frauds, thus issue a more appropriate opinion.

However, prior studies on auditor industry specialization have mainly been conducted at the firm-level. Due to dual attestation system at the partner-level is employed in Taiwan, this study explores auditor industry specialization at both firm-level and partner-level together.

Using data of Taiwan listed banking firms from 1998 to 2012, I explore the relationship between audit partner industry specialization and earnings quality based on empirical regression analysis. The results show that audit partner industry specialization can reduce earnings management, as the audit firm industry specialization has a relatively lower impact.

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