| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This paper investigates if the audit failures have contagion effects on the accounting conservatism of other audits conducted by the audit office and the auditor. I find a negative relationship between accounting conservatism and the office-level audit failure, consistent with prior research that audit failures of office-level have a contagion effect. However, the relationship between the individual-level audit failure and accounting conservatism is significantly positive, suggesting that individual-level may be worried about being punished by authorities or users of financial statements and consider Self-interest, as a result, individual-level become more conservative. Financial reporting of listed companies in Taiwan should be audited by two auditor and they must sign their names on the audit report and be held equal legal liability. Sensitivity Analyses that result of second partner is the same.
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