本研究旨在康友-KY審計失敗對審計品質之影響，以盈餘管理程度作為衡量基礎探討KY公司對公開市場具有大規模衝擊之審計失敗是否會影響整體審計市場之品質，並進一探討該等影響在KY公司是否更為明顯，樣本選自台灣2014年至2021年之上市、上櫃公司年度財務報表。研究結果顯示，整體審計市場之應計盈餘管理行為及應計盈餘管理行為方面經康友-KY之審計失敗後均未有顯著影響；而KY公司則是發現應計盈餘管理行為經康友-KY之審計失敗後未有顯著影響及實質盈餘管理行為經康友-KY之審計失敗後顯著下降。;This study aims to investigate the impact of Pharmally International Holding Co. Ltd. audit failure on auditors′ auditing practices. Using earnings management as a measure, we explore whether the significant audit failure of Pharmally International Holding Co. Ltd., affects the audit quality of overall public market, we, further examine whether this impact is more pronounced in Foreign Issuers. The sample is selected from the annual financial statements of listed and OTC companies in Taiwan from 2014 to 2021. The research findings show that the earnings management behaviors (both accrual and real earning management) in the public market do not exhibit significant changes after the Pharmally International Holding Co. Ltd. audit failure. However, it is observed that after the Pharmally International Holding Co. Ltd. audit failure, the behavior related to real earnings management experiences a significant decline in Foreign Issures.
