本研究探討雙簽制度下，產業專精對查核任期與會計重編間關係之影響，使用數據 來自於台灣上市櫃公司。現有文獻對於查核任期與盈餘品質間關係並不一致，並存有兩對立觀點，本研究檢驗查核任期與會計重編間關係是否為非線性關係，查核任期超過某一特定門檻後，是否會損害會計師獨立性，增加會計重編機率而傷害盈餘品質，而此非線性關係，是否能透過產業專精解釋。台灣相關法規規定，上市櫃公司財務報導須經二位會計師查核簽證，並於查核報告簽名，共同負連帶保證責任，即「雙簽制度」。本研究以台灣數據特色，將事務所層級產業專精觀點延伸至會計師層級觀點，探討雙簽制度下，查核任期於會計師專業知識水準不同時，對會計重編所造成影響是否不同。預期相較於非產業專家，產業專家之查核任期與會計重編間為更顯著負相關，且主要影響為會計師層級產業專精，更進一步比較主查會計師與副查會計師，預期主查會計師影響力較大。;This study examines the effects of industry specialization on audit tenure and accounting restatements in the Dual Attestation System. Using the sample comprised of listed firms in Taiwan. Prior work has examined the association between audit tenure and earnings quality are not consistent, and there are two opposing views. This study examines the association between audit tenure and accounting restatements are non-linear relationship, audit tenure exceeding a certain threshold, does it hurt earnings quality, and this non-linear relationship whether through industry specialization be explained. Taiwan′s relevant laws and regulations, financial reporting of listed companies should be audited by two partners and they must sign their names on the audit report and be held equal legal liability that Dual Attestation System. This study collects observations of Taiwanese listed and OTC companies. The office-level industry expertise perspective extended to a partner-level perspective. Examines under the Dual Attestation System, audit tenure in the accountancy profession is not the same level of knowledge on the impact of accounting restatements are different. Expected compared to the non-industry experts, the association between industry experts’ audit tenure and accounting restatements are more significant negative relationship, and the main impact on the partner-level industry expertise. Further comparison between the lead and concurring auditors, expected greater influence in the lead auditors.
