本研究旨在探討臺灣年度財務報告申報時限提前政策之實施，是否對會計師客戶組合中非提前申報公司之審計品質產生負面效果，並以2010年至2011年臺灣非上市、上櫃之公開發行公司為研究對象，利用連續型雙重差分迴歸模型進行實證分析。假說一之實證結果顯示：臺灣年度財務報告申報時限提前政策之實施，使提前申報客戶占比越高之會計師，可提供其非提前申報客戶之審計品質顯著下降。亦即會計師在面臨部分客戶申報時限提前之壓力下，可能依據客戶之經濟重要性重新配置有限之專業人力與時間資源，進而犧牲了非提前申報客戶之審計品質。進一步測試發現，此負面效果在政策實施初期最為顯著，隨時間推移，該效果逐漸消散。本研究可作為監管機關制定相關政策及會計師進行資源規劃之參考。

This study investigates whether Taiwan's accelerated annual financial reporting deadline policy exerts a negative spillover effect on the audit quality of non-accelerated filing firm within an auditor's client portfolio. Employing a continuous treatment difference-in-differences regression model, we analyze Taiwan's non-listed and non-OTC public companies from 2010 to 2011. Empirical results show that auditors with a higher proportion of accelerated filing clients exhibit a significant decline in the audit quality for non-accelerated clients. Facing the pressure of accelerated deadlines, auditors must reallocate limited professional human and time resources, thereby sacrificing audit quality among other clients. Further testing reveals that this negative spillover effect is most substantial during the initial policy implementation and gradually dissipates over time. These findings inform filing-deadline policymaking and assist auditors in planning resource allocation.

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