| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 94 === Due to the audit quality is subject to the quality of audit firms and auditors, hence, this research aims to examine to what extent the earnings management is influenced by these two factors. The empirical result is consistent with the notion that specialist audit firms or auditors mitigate absolute discretionary accruals more than nonspecialist audit firms or auditors. Further, the clients audited by specialist auditors have lower absolute discretionary accruals than clients that of being audited by specialist audit firms. It is, specialist auditors have greater impacts on earnings management prevention. The evidence also shows when the benchmark of specialist audit firms or auditors is set more rigid, which means the greater market share is occupied, the higher reduction in earnings management is supported that remains enormous consistency with previous literature.
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