本研究以2001年的Enron案及2004年的博達案為分界，探討我國大型會計師事務所之客戶財務風險可接受水準，是否隨著會計師所面臨的法律訴訟風險之增加而降低。實證結果顯示，相對於訴訟風險較低期間，大型會計師事務所繼續承接及新承接之客戶，在訴訟風險較高期間，其財務風險較低，尤其在博達案後更為明顯。再者，在訴訟風險較高期間，大型會計師事務所未繼續接受客戶委任之可能性增加。最後，大型會計師事務所對高風險客戶的承接比率，在訴訟風險較高期間，小於訴訟風險較低期間。因此，本研究之實證結果符合大型會計師事務所隨著訴訟風險之增加而降低其客戶財務風險之可接受水準的推論。

This paper analyzes the relation between the changes of the litigation risk and the large audit firms' acceptable level of clients' financial risk. To measure the magnitude of litigation risk, this paper uses the debacles of Enron in 2001 and Procomp in 2004 to separate the sample years into three periods: Pre-Enron period (1999~2001), Post-Enron period (2002~2003), and Post-Procomp period (2004~2006), with the latter periods being associated with higher litigation risk. The empirical results show that the financial risk of the large audit firms' clients is lower after the increase in the litigation risk, especially in the Post-Procomp period. In addition, the probability for the large audit firms to discontinue the audit engagement with their clients is higher as the litigation risk increases. Finally, the large audit firms' acceptance ratio of high financial risk clients is lower in the latter periods. To sum up, the evidences support that the large audit firms reduce their acceptable level of clients' financial risk as the litigation risk increases.