本研究旨在探討國內會計師產業專業能力、審計客戶協議能力對穩健性影響之研究。以前的文獻已證實，會計師有較高的產業專業知識時，較能發現錯誤與限制盈餘管理。但近幾年來，國內外不斷的發生財務舞弊案件，而且這些發生問題的公司都是由象徵專家的前幾大會計師事務所所查核，這使得投資大眾對會計師的角色與作用感到懷疑。因此，本研究引用Basu (1997)報酬對盈餘模型，檢驗上市公司的財務報表的穩健程度、台灣會計師產業專業能力對公司財務報表穩健性的影響及台灣會計師與客戶協商能力對於財務報表穩健性之聯合影響。
實證結果發現，國內上市公司財務報表之表達存在穩健性。然而，與以前文獻相反，本研究發現經低產業專業能力會計師查核的財務報表，反而比經高產業專業能力會計師查核的財務報表更具穩健性。此外，本研究亦發現會計師在促使審計客戶財務報表更具穩健性時會受到客戶協議能力的影響，客戶協議能力越大，會計師提升財務報表穩健性的效果越小。最後，本研究也發現產業專業能力較高的會計師相較於產業專業能力較低的會計師較能抵抗客戶的協議能力。
This thesis examines the influence of accountant's industrial specialized ability and client’s bargaining ability on conservatism. Previous literatures find that accountant’s industry specializations are better able to identify errors and are a mitigating factor of earnings management. However, several financial frauds happened in abroad and inter-nal recently for several years. Investors has don’t trust the accountant's profession and the accountant could detect and persuade their clients to recognize economic losses in earnings in a timely fashion. Therefore, I use the reverse regression of Basu (1997) to examine the influence of accountant's industrial specialized ability and client’s bargain-ing ability on conservatism.
The empirical results show that earnings in Taiwan demonstrate the characteristic of earnings conservatism, and this means earnings is more timely and sensitive in re-flecting publicly available bad news than good news. We find that the clients’ convey-ances to the financial statement audited by the low industrially professional accountant are more conservative than the ones audited by the high industrially professional ac-countant. This result is contrary to the previous researches. Besides, we also find that the accountant will be affected by the client’s bargaining ability when they asked their clients’ financial statements to be more conservative. Finally, we also find that the ac-countant whose industrially professional ability higher will have more bargain ability with their clients than the lower ones.
