I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry.

• 与任期及其交互作用对于查核品质之影响，其中以裁决性应计数作为查核品质之代理变数，并同时采用会计师事务所及合夥会计师在特定产业之市场佔有&%2363841;