臺灣博碩士論文加值系統

　　台灣從七O年代後期到八O年代，產業結構由農工產業為主邁入以商業及服務業為主之時代，隨著經濟行為之變遷，整個交易活動趨於複雜。相關產業的蓬勃發展審計市場也受到影響。一方面，會計師業務需求量日趨擴增，另一方面會計師事務所也紛紛設立，競爭也越來越激烈。對會計師事務所而言，如何拓展市場佔有率、訂定公費爭取客戶並提高其利潤是營運要件。對主管機關而言，希望能瞭解會計師市場之特性及運作，以制訂政策管制會計師業務。然而國內對審計市場結構的研究，因資料取得困難幾乎都沒有從產業經濟學中S-C-P模型，去進行會計師績效問題之探討，因而引發本文研究動機。
　　本文以民國八十年為界，分為二階段及大小事務所二個市場區隔進行「結構-行為-績效」之迴歸分析。二階段實證中，我們發現會計師績效前後期相比有下降之趨勢。此乃因後期，投入審計市場之人數增多使得競爭程度變大，影響會計師個人績效，逐漸的市場佔有率的擴充不再扮演重要角色，繼而代之乃是專業化資本投入以提高審計品質，用來吸引客戶及高薪聘請專業素質高之人才，增加查核效率。市場區隔分析中發現，對小事務所而言市場佔有率擴充仍具重要角色，對大事務所而言，則較重視專業資本投入以增加查核品質，提高收費，增進績效。

　　　From mid-1980s to 1990s, the social structure in Taiwan has changed from agri-cultural-industry society to the age of business and service industries. Following econo-my behavior transition, the whole deals actions become more complicated. The vitality of relevant industries influence the audit market. On the one part, the demand of audit service is increasing, on the other part, more and more CPA firms establish and then the competition becomes more severe. For CPA firms, how to enlarge their market share and to set audit fee for both getting clients and raising their profit are an important operating conditions. For the government superintendents, they hope to understand the character-istics and working of audit market. And then, they can set up proper policies to control audit market. However, since data is hard to obtain, hardly any of domestic researches of audit market structure uses S-C-P model of economics to explain CPAs performance is-sue. Thus, it lead us to study this area with S-C-P model.
　　　The paper views 1991 as a cut-off year, divides the time into two stages, and set up two market segmentation (big and small firms) to carry regression analysis. In two- stages empirical study, we find that CPAs’ performance becoming decreasing. This is because after 1991, more people joining into audit market and it result in more competi-tive and affect CPAs’ performance. The strategy of market share expansion does not play an important role any more. Instead, professional capital input to improve audit quality and hiring high-quality employees are the focus. In the market segmentation, we find that: for small CPA firms, market share expansion is still very important; for big CPA firms, which have public audit fee revenue, they focus on professional capital input in order to improve audit quality, raise their fee, and further improve their performance.

中文摘要　．．．．．．．．．．．．．．．．．．．．．iii
英文摘要　．．．．．．．．．．．．．．．．．．．．．iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．．．vi
內容目錄　．．．．．．．．．．．．．．．．．．．．．v
表目錄　　．．．．．．．．．．．．．．．．．．．．．xi
圖目錄　　．．．．．．．．．．．．．．．．．．．．．x
第一章　　緒論．．．．．．．．．．．．．．．．．．．1
　　第一節　　研究背景與動機．．．．．．．．．．．．1
　　第二節　　研究目的．．．．．．．．．．．．．．．5
　　第三節　　研究架構．．．．．．．．．．．．．．．7
　　註　釋　　．．．．．．．．．．．．．．．．．．．9
第二章　　文獻探討．．．．．．．．．．．．．．．．．10
　　第一節　　理論基礎．．．．．．．．．．．．．．．10
　　第二節　　文獻探討．．．．．．．．．．．．．．．15
第三章　　會計師市場現況．．．．．．．．．．．．．．19
　　第一節　　會計師市場結構．．．．．．．．．．．．19
　　第二節　　事務所之行為．．．．．．．．．．．．．29
　　第三節　　會計師之績效．．．．．．．．．．．．．32
　　註　釋　　．．．．．．．．．．．．．．．．．．．35
第四章　　研究方法．．．．．．．．．．．．．．．．．36
　　第一節　　模型設定與說明．．．．．．．．．．．．36
　　第二節　　變數之定義與衡量．．．．．．．．．．．42
　　第三節　　研究範圍與資料來源．．．．．．．．．．46
第五章　　實證結果分析．．．．．．．．．．．．．．．47
　　第一節　　單變量分析．．．．．．．．．．．．．．47
　　第二節　　多變量分析．．．．．．．．．．．．．．51
　　第三節　　市場區隔分析．．．．．．．．．．．．．55
　　註　釋　　．．．．．．．．．．．．．．．．．．．60
第六章　　結論與建議．．．．．．．．．．．．．．．．61
　　第一節　　結論．．．．．．．．．．．．．．．．．61
　　第二節　　研究限制．．．．．．．．．．．．．．．63
　　註　釋　　．．．．．．．．．．．．．．．．．．．65
參考文獻　．．．．．．．．．．．．．．．．．．．．．66

1.王居卿與徐木蘭，「生產組合觀點下的整合性服務業分類模式
　，」　管理科學學報，民國83年。
2.王振東，「我國上市公司會計師更換因素之實証研究」，政大
　會計學研究所未出版碩士論文，民國82年6月。
3.李文智、蘇裕惠與柯承恩，「我國新上市公司簽証市場之研究
　，」　第四屆會計理論與實務研討會，民國81年。
4.林嬋娟與施春成，「新股上市的會計師選任與公司風險之關係
　，」　第四屆會計理論與實務研討會，民國81年。
5.林佩螢，「打破40年來錄取記錄的「339」-79年度會計師考之
　回顧與平議，」　會計研究月刊，第68期，（民國80年）。
6.洪文湘，「科舉考試不容弊竇-現行會計師考試制度相關問
　題之探討，」　會計研究月刊，第87期，（民國81年）。
7.施春成，「台灣新上市公司特有風險與會計師選擇之研究」
　，台大會計學研究所未出版碩士論文，民國81年6 月。
8.理查（Richard Caves），美國產業之結構、行為、績效，周添
　城譯，台北：正中書局，民國79年。
9.程佩瑜，「我國會計師財務及融資簽証市場之研究」，台大會
　計學研究所未出版碩士論文，民國81年6 月。
10.黃貽玢，「我國會計師市場之調查研究」，台大會計學研究所
　未出版碩士論文，民國84年6月。
11.鄭丁旺、王國樑與翁志強，「台灣會計師事務所經營效率之評
　估與探討」，政大會計學研究所Working Paper，民國86年。
12.劉祥熹與鄭世榮，「市場結構、行為與績效:台灣地區銀行業之
　個案研究，」　基層金融, 第24卷，第22期，（民國80年）。
13.賴振昌，「台灣地區會計師事務所組織生態之研究」，台大商
　學研究所未出版博士論文，民國84年6月。
14.盧素蓮，黃德芬，「台灣地區銀行產業績效決定因素之研究-解
　除管制前後之比較，」　企銀季刊，第20卷，第2期，（民國84
　年）。
15.Arnett. H., and P. Danos ,CPA Firm viability, Paton Accounting Re
　search Center, University of Michigan, 1979.
16.Balvers, R., B. McDonald, and R. Miller , "Underpricing of New
　Issues and the Choice of Auditor as a Signal of Investment Banker
　Reputation," The Accounting Review, Vol. 63, No. 4, (1988).
17.Burton, J., and W. Roberts, "A Study of Auditor Changes," Journal
　of Accountancy, Vol. 123, No. 4, (April, 1967).
18.Carpenter, C., and R. Strawser, "Displacement of Auditors When
　Clients Go Public," Journal of Accountancy, Vol. 131, (1971).
19.Chow, C., "The Demand for External Auditing: Size, Debt and Own
　ership Influences," The Accounting Review, Vol. 57, No. 2, (1982).
20.-------, and S. Rice, "Qualified Audit Opinions and Auditor Switch
　ing," The Accounting Review, Vol. 57, No. 2, (April, 1982).
21.Cowling, K., and M. Waterson, "Price-Cost Margins and Market
　Structure," Economica, Vol. 12, No.2 (1976).
22.Datar, S., G. Feltham, and J. Hughes, "The Role of Audits and Audit
　Quality in Valuing New Issues," Journal of Accounting and Eco
　nomics, Vol. 4, No.2, (June, 1991).
23.DeAngelo, L., "Auditor Independence, Low Balling, and Disclosure
　Regulation," Journal of Accounting and Economics, Vol. 14, No.2,
　(August, 1981a ).
24.-------------, "Auditor Size and Audit Quality," Journal of Accounting
　and Economics, Vol. 14, No.3, (December, 1981b).
25.Dopuch, N., and D. Simunic, "The Competition in Auditing: An
　Assessment", the Fourth Symposium on Auditing Research, Univer-
　sity of Illinois, (1982).
26.Eichenseher, J., and D. Shields, "Corporate Capital Structure and
　Auditor“Fit” ," Advances in Accounting, Vol. 16, No.1, (1989).
27.Francis, J., and D. Simon, "A Test of Audit Pricing in the Small —
　Client Segment of the U.S. Audit. Market," The Accounting Review,
　Vol. 62, No.1, (Spring, 1987).
28.-----------., and D. Stokes, "Audit Price, Product Differentiation and
　Scale Economies: Further Evidence from the Australian Market," Jo-
　urnal of Accounting Research, Vol. 24, No.2, (Autumn, 1986).
29.Scherer, F. M., Industrial Market Structure and Economic Perform
　ance, Chicago,Rand Mcnally, (1980).
30.Shepherd, W., The Economics of Industiral Organization, Prentice-
　Hall, Inc, (1979).
31.Shockley, R., and R. Holt, "A Behavioral Investigation of Supplier
　Differentiation in the Market for Audit Services," Journal of Account
　-ing Research, Vol. 21 ,No. 3, (Autumn, 1983).
32.Simunic, D., "The Pricing of Audit Service: Theory and Evidence,"
　Journal of Accounting Research, Vol. 18 ,No. 1, (Spring, 1980).
33.----------, and M. Stein, Product Differentiation in Auditing: Auditor
　Choice in the Market for Unseasoned New Issues. The Canadian
　Certified General Accountants'' Research Foundation, (1987)
34.Titman, S., and B. Trueman, "Information Quality and the Valuation
　of New Issues," Journal of Accounting and Economics, Vol. 8 ,No.
　2, (June, 1986).