近年來舞弊案頻傳，顯示公司的財務報表無法真實表達公司的經營情況，讓投資者對證券市場沒有信心，更增加了會計師的客戶訴訟風險以及遭受懲戒的可能性，也影響到會計師查核決策及對客戶訴訟風險的警覺。根據深口袋理論顯示，審計品質與審計人員的財產有關係。因為面臨較高的客戶訴訟風險時，大型會計師事務所有較多的資源可以承擔風險，也可以依靠有效的審計程序監督財務報告系統來避免或減少損失。因此本研究的目的在於衡量客戶訴訟風險、會計師品牌聲譽、與審計品質的關係。
本研究使用Dechow, Sloan, and Sweeney (1995)的Modified Jones Model計算裁決性應計數來代替審計品質。衡量客戶訴訟風險下，會計師品牌聲譽是否會影響審計品質。以2005年至2009年的上市上櫃公司為樣本資料，結果顯示客戶訴訟風險越高，會計師事務所的審計品質越高，而且在客戶訴訟風險下，會計師品牌聲譽，並不影響審計品質。
The frequented emerge of fraudulence shows the operation circumstance of a company could not be expressed by the financial statement, making the investors have no faith in the stock market and not only raised the possibility of litigation risk and re-ceive punish to an accountant but affect the audit decision and alertness of litigation risk. According to the deep pocket theory, the audit quality is related to the property of an auditor. Large-sized accountant business office possess more resources to accept the risk, as well as avoid or reduce the loss by rely on the effective system of audit procedures supervised financial report when facing higher client litigation risk. The aim of this study is to measure the relationship among client litigation risk, auditor brand name and audit quality.
The Modified Jones Model of Dechow et al. (1995) is used in this study to calcu-late discretionary accruals to replace audit quality. And measure whether the scale of an accountant office would affect the audit quality under litigation risk. Using the listed company as sample, the result shows the higher litigation risk of corporate, the higher audit quality of the accountant office; and under same litigation, the scale of an ac-countant office would not affect the audit quality.
