本研究利用財務報表雙簽制度之特殊審計環境，藉由衡量事務所組織層級與簽證會計師個人層級之產業簽證經驗與簽證工作量，探討其對財務報表重編之影響。實證結果顯示：(1)會計師事務所之產業簽證經驗較長與簽證工作量較多皆有助於降低企業財務報表之重編機率，傾向支持學習效果與專業聲譽假說。(2)僅有第二位簽證會計師之產業簽證經驗會顯著降低企業財務報表之重編機率，可能係因查核案件主要係由第一位簽證會計師及其帶領之查核組別所負責查核，其效果已反映在事務所組織面效果，導致第一位簽證會計師之個人效果不顯著。此結果傾向支持學習效果，亦間接證實簽證會計師並未因產業經驗資深而存在過度自信現象。(3)在控制事務所組織面效果後，兩位簽證會計師之簽證工作太高會提高企業財務報表之重編機率，傾向支持忙碌假說。本研究結果在額外考量查核任期、事務所規模、產業專家、財務報表品質、董事會結構後仍呈現穩健。

This study employs the special audit environment with dual attestation to explore the effects of the industrial attestation experience and audit workload on financial restatements from firm-level and partner-level. Empirical results show that the longer industrial attestation experience and larger audit workload of audit firm will reduce restatement likelihood, consistent with the learning effect and professional reputation hypothesis. Second, the industrial attestation experience is related significantly to restatement likelihood for the second signing partner, but not for the first signing partner, and this may be attributed to higher overlapping between the firm-level effect and the first partner-level effect. These results tend to not only support the learning effect, but also reject indirectly that auditors with longer industrial attestation experience are overconfident. Moreover, after controlling for firm-level, the restatement likelihood increases as the more audit workload for both the first and second partners. This evidence is consistent with the busyness hypothesis. Our findings are qualitatively similar even if taking into account the auditor tenure, auditor size, industry expertise, quality of financial reporting, and board structure.

近年來企業財務舞弊案件頻傳、財報重編的情況亦屢見不鮮，美國因而訂定委任案件品質管制複核之審計準則公報，希冀審計品質之提升。然我國上市櫃公司之財務報表須經由兩位會計師查核簽證，並在查核報告上簽名共同負連帶責任之雙簽制度，近年來被會計師公會建議應改為單簽制度。再者，行為財務學以人並非完全理性的角度認為人們常常會有過度自信的傾向與行為，而經驗豐富的人傾向呈現較高的過度自信偏誤。以往文獻也已證實過度自信的行為存在於各種專業領域之專業判斷中，諸如：臨床心理師、醫生和護士、銀行家、工程師、律師、企業家及基金經理人。 本文根據研究結果，提出數點政策或管理意涵，分述如下：首先，本研究發現會計師事務所或簽證會計師之產業簽證經驗較長具有較低客戶財報重編可能性，此意謂著產業知識改善與學習效果對審計品質與財報品質之重要性，主管機關應重新省思會計師事務所或簽證會計師強制輪調政策之必要性與效益。其次，本研究發現會計師事務所之簽證工作量較高具有較低之客戶財報重編機率，意謂著大型事務所之專業能力與品牌聲譽雖然在豐富資源與客觀立場上足以促使其在承接許多委任案件時仍兼顧審計品質。然而，目前國內審計意見上需有兩位簽證會計師簽名，且一旦審計失敗或面臨訟訴，受懲處或面對的往往是簽證會計師，使得簽證會計師所面臨之法律責任壓力較事務所高，故簽證會計師之一己之力不見得可以承受過度簽證忙碌壓力下所可能造成之疲勞與判斷不佳，進而損及審計品質與財報品質。因此，會計師事務所應重新思考簽證會計師人力資源配置與提升審計品質之關連性，而企業董事會或審計委員會在為降低代理成本、提升財報品質，在選任簽證會計師事務所時應同時考量簽證會計師是否過度忙碌或負荷過重。主管機關未來思考審計品質再提升時，亦可思考是否需對簽證會計師之同年度簽證案件量做出審計實務相關規範。最後，本文結果，除了彌補簽證經驗與工作量對審計品質影響之文獻不足，亦間接提供國內會計師並未因過度熟悉特定產業而存在過度自信現象之證據，有助於未來研究之延伸探討，亦有益於投資大眾或分析師了解審計品質之異質性。

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