公司乃藉由會計師專業聲譽賦予財務報表公信力，藉此降低資訊成本，同時資本市場也以會計師之簽證作為決策之參考依據。然而當財務報表重編事件層出不窮不僅造成資本市場損失，也打擊投資人對於會計師之信心。因此本研究以會計師之委任客戶為出發點，探討會計師因涉及委任客戶財務報表重編，該會計師之其他上市、櫃非重編客戶得知此消息後是否將更換會計師。實證結果顯示，會計師涉及財務報表重編的程度越高，其非重編之委任客戶將顯著更換會計師，此外，當公司重編類型為強制重編時，該會計師之非強制重編客戶亦將增加更換會計師之意願。;The companies grant credibility to the financial statements through the professional reputation of auditors, thereby reducing Information costs. At the same time, the investors also use the auditors′ attestation as a reference for decision-making. However, the continuous occurrence of the financial statement restatement not only caused capital market losses, but also undermined investors′ confidence in auditors. Therefore, this study takes the auditors′ client at the starting point, and discusses whether the auditors′ other non-restating clients will change the auditors after learning that auditors′ clients are involved in restating financial statements. We find that the more the auditor involvement in the financial statement restatement, the non-restating clients will significantly change the auditor. In addition, when the type of financial statement restatement is mandatory restated, the auditor′s non-mandatory restatement clients will also increase the willingness to change the auditors.
