臺灣博碩士論文加值系統

本研究以2009年至2014年台灣上市櫃公司為研究對象，合計4437筆觀察值，針對審計市場集中度的現況進行瞭解並檢視審計市場集中度與審計公費之關聯性。實證結果顯示台灣審計市場的集中度高且研究期間變化不大。其次，考慮產業規模下，審計市場集中度與審計公費呈現顯著的正向關聯，驗證了管制機構的疑慮，亦即高度集中可能引發審計公費上升的潛在負面效果。最後，本研究發現產業規模可以緩解集中度與審計公費的正向關聯，顯示在大規模的產業中，審計市場仍保有一定的競爭性，故審計公費上升的效果得到舒緩。

This study aims to investigate the current situation of audit market concentration and examine the association between audit market concentration and audit fee in Taiwan. Using a sample of 4437 observations listed in Taiwan stock market between 2009 and 2014, the empirical results show that Taiwan’s audit market concentration is high and remains stable during the research period. Furthermore, considering the industry size, the empirical evidence shows that audit market concentration has a positive association with audit fee, which partly verifies the concern of the regulatory bodies, that is, high market concentration might induce potential negative effect on audit fee increases. The last findings show that the industry size could moderate the positive association between market concentration and audit fees, implies that the audit market still remains some degree of competition in the large industries and thus constrains the increase in audit fees.

目錄 I
表目錄 II
圖目錄 III
第一章 緒論 1
第一節　研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 5
第二章 文獻探討與研究假說 6
第一節　審計市場集中度 6
第二節　審計公費 7
第三節　審計市場集中所導致的經濟後果 9
第三章 研究設計 12
第一節　實證模型 12
第二節　變數說明 14
第三節 資料來源與樣本選取 17
第四章 實證結果 18
第一節　敘述性統計 18
第二節　單變量分析 25
第三節　多變量分析 28
第四節　額外分析 31
第五章 結論 36
第一節 研究結論 36
第二節 研究限制 36
第三節 研究建議 37
參考文獻 38

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