本研究主要檢視覆核會計師轉為主簽會計師對審計品質之影響。透過台灣資本市場資料，本研究發現企業在主簽會計師強制論調後，聘請覆核會計師為其主簽會計師，將有損審計品質，其結果在採用公司固定效果、縮限首次查核任期樣本、使用不同審計品質衡量變數，控制會計師選樣偏誤以及配對樣本，皆獲得一致性結論。

In this paper, we investigate the effect of reviewer auditor switch to main auditor on audit quality. Using data from the Taiwan capital market, we find that the main auditor that switches from review auditor has a negative impact on audit quality. These results are consistent after we implement firm-fixed effect estimation, constrain analysis sample, use additional audit quality measurement, and control sample selection bias problem.