據外國學者之研究，應計項目大者，多數聘任大會計師事務所查核簽證財務報表，作為應計項目有無被操控之保證。但近年來由於博達案的發生，我國上市公司迭有弊案發生，應計項目可信度足以影響財務報表的品質，委由四大會計師事務所與非四大會計師事務所查核簽證財務報表的公司，其應計項目可信度有無顯著差異，值得探討。
實證結果發現，公司部份各項財務特徵與應計項目可信度是成反向關係，除了查核意見無法觀察到應計項目的可信度，公司財務特徵越大，應計項目可信度就越低。雖然弊案頻傳，就相對而言，四大會計師事務所所查核的公司的應計項目可信度仍是高於非四大會計師事務所所查核的公司。
According to the foreign scholars’ researches, if the company has a lot of accruals, it will hire Big-4 accounting firms to audit theirs’ financial reporting to assure credible accruals. But there are more and more fraudulent cases occurring in our listed compa-nies and the credible of accruals is affecting much of the financial reports’ quality. It is worthy of investigating the relation of accruals between Big-4 and non-Big-4.
The results show that partial of company financial characteristics can explain credible accruals, except auditing opinion. Big-4’s auditing qualities are still better than non Big-4.
