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審計訴訟能改善審計品質嗎？.

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Title: 審計訴訟能改善審計品質嗎？.
Alternate Title: Does Litigation Experience Improve Audit Partners’ Audit Quality?
Authors: 張文瀞1 wcchang@cc.ncue.edu.tw
Source: NTU Management Review. Apr2026, Vol. 36 Issue 1, p171-212. 42p.
Subject Terms: *Corporate bankruptcy, *Financial stress, *Actions & defenses (Law), *Auditing, *Audit departments, False positive error
Geographic Terms: Taiwan
Abstract (English): This study investigates whether an audit partner’s litigation experience affects subsequent audit quality. Using a sample of financially distressed public firms in Taiwan from 1999 to 2023 and employing the accuracy of the going-concern opinion (GCO) as a proxy for audit quality, this study documents that defendant audit partners remain more likely to issue GCOs to non-bankrupt firms after being sued, suggesting that GCO Type I errors contaminate subsequent audits. However, this contagion phenomenon will be mitigated after the district courts rule in favor of the defendant audit partners. On the other hand, this paper also finds that audit partners significantly increase the likelihood of issuing GCOs to soon-to-go-bankrupt firms after being sued, indicating that defendant partners improve audit quality and commit fewer GCO Type II errors, especially those partners whose litigated event clients go bankrupt. Overall, litigation experience does not significantly affect audit partners’ GCO Type I errors, but it does significantly reduce GCO Type II errors. [ABSTRACT FROM AUTHOR]
Abstract (Chinese): 本文旨在探討被告會計師後續是否改善審計品質。以 1999-2023 年臺灣發生財務困難 的公開公司為研究樣本, 繼續經營疑慮審計意見 (GCO) 的正確性衡量審計品質, 本 文實證結果顯示被告會計師後續仍持續對未破產公司出具 GCO, 代表 GCO 型一錯誤 繼續蔓延至後續審計, 惟此種蔓延現象在一審法院判決被告會計師勝訴後減緩。另一 方面, 本文亦發現被告會計師後續對即將破產公司出具 GCO 的可能性顯著增加, 顯 示被告會計師改善審計品質且較不會犯 GCO 型二錯誤, 尤其是那些訴訟事件客戶破 產的被告會計師。整體而言, 會計師的 GCO 型一錯誤並不因審計訴訟而改變。相對 地, GCO 型二錯誤會因審計訴訟而顯著降低。 [ABSTRACT FROM AUTHOR]
Copyright of NTU Management Review is the property of NTU Management Review and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: 審計訴訟能改善審計品質嗎？.
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  Data: Does Litigation Experience Improve Audit Partners’ Audit Quality?
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  Data: *<searchLink fieldCode="DE" term="%22Corporate+bankruptcy%22">Corporate bankruptcy</searchLink><br />*<searchLink fieldCode="DE" term="%22Financial+stress%22">Financial stress</searchLink><br />*<searchLink fieldCode="DE" term="%22Actions+%26+defenses+%28Law%29%22">Actions & defenses (Law)</searchLink><br />*<searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br />*<searchLink fieldCode="DE" term="%22Audit+departments%22">Audit departments</searchLink><br /><searchLink fieldCode="DE" term="%22False+positive+error%22">False positive error</searchLink>
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  Data: This study investigates whether an audit partner’s litigation experience affects subsequent audit quality. Using a sample of financially distressed public firms in Taiwan from 1999 to 2023 and employing the accuracy of the going-concern opinion (GCO) as a proxy for audit quality, this study documents that defendant audit partners remain more likely to issue GCOs to non-bankrupt firms after being sued, suggesting that GCO Type I errors contaminate subsequent audits. However, this contagion phenomenon will be mitigated after the district courts rule in favor of the defendant audit partners. On the other hand, this paper also finds that audit partners significantly increase the likelihood of issuing GCOs to soon-to-go-bankrupt firms after being sued, indicating that defendant partners improve audit quality and commit fewer GCO Type II errors, especially those partners whose litigated event clients go bankrupt. Overall, litigation experience does not significantly affect audit partners’ GCO Type I errors, but it does significantly reduce GCO Type II errors. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label: Abstract (Chinese)
  Group: Ab
  Data: 本文旨在探討被告會計師後續是否改善審計品質。以 1999-2023 年臺灣發生財務困難 的公開公司為研究樣本, 繼續經營疑慮審計意見 (GCO) 的正確性衡量審計品質, 本 文實證結果顯示被告會計師後續仍持續對未破產公司出具 GCO, 代表 GCO 型一錯誤 繼續蔓延至後續審計, 惟此種蔓延現象在一審法院判決被告會計師勝訴後減緩。另一 方面, 本文亦發現被告會計師後續對即將破產公司出具 GCO 的可能性顯著增加, 顯 示被告會計師改善審計品質且較不會犯 GCO 型二錯誤, 尤其是那些訴訟事件客戶破 產的被告會計師。整體而言, 會計師的 GCO 型一錯誤並不因審計訴訟而改變。相對 地, GCO 型二錯誤會因審計訴訟而顯著降低。 [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of NTU Management Review is the property of NTU Management Review and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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      – Type: doi
        Value: 10.6226/NTUMR.202604_36(1).0004
    Languages:
      – Code: chi
        Text: Chinese
    PhysicalDescription:
      Pagination:
        PageCount: 42
        StartPage: 171
    Subjects:
      – SubjectFull: Corporate bankruptcy
        Type: general
      – SubjectFull: Financial stress
        Type: general
      – SubjectFull: Actions & defenses (Law)
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Audit departments
        Type: general
      – SubjectFull: False positive error
        Type: general
      – SubjectFull: Taiwan
        Type: general
    Titles:
      – TitleFull: 審計訴訟能改善審計品質嗎？.
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              M: 04
              Text: Apr2026
              Type: published
              Y: 2026
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