| Summary: | 碩士 === 國立中央大學 === 會計研究所 === 104 === This study aim at investigate the relationship between audit quality for the IPO companies and their earnings management. We use the size of audit firm and industry specialist, also divide industry specialist into firm-level and partner-level, to investigate the effect of audit quality on earnings management. Whether it can suppress IPO companies the situation of earnings management. Additionally, according to Taiwan's regulation, we need to disclosure two accountant in the audit report. If we use the sample in Taiwan, we can extend the study to partner-level. The result shows that the audit quality can reduce the situation of earning management, and the effect of industry specialist is the most significant. It means IPO companies tend to manipulate their earnings, but we can reduce this kind of situation by improving the audit quality, therefore we can provide investors with more relevant and accurate information.
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