臺灣博碩士論文加值系統

本研究探討企業的外部關係與其更換會計師之關聯性。「關係」乃社會學重要的研究議題，近年來受到會計界的重視。已有學者發現，企業的外部關係會影響企業的經營績效、盈餘品質及會計師的審計品質。外部關係會影響會計師的審計品質，乃基於外部關係會影響企業聘任會計師決策之假設。然而，目前尚缺乏實證文獻支持此論述。基此，本研究先以Chow and Rice(1982)為標竿模型，以台灣上市櫃公司為研究對象，測試台灣公司更換會計師的影響因素，並比較台灣與美國社會之差異。由於企業的社會網絡是一個複雜的關係，本研究納入其他更換會計師影響因素，並專注於分析公司是否因供應鏈關係改變而更換會計師。最後，本研究再根據過去的文獻，以企業規模作為社會網絡顯著性的代理變數，探討社會網絡顯著性與更換會計師之關係。本研究發現，台灣公司更換會計師的影響因素與Chow and Rice(1982)不甚一致，除審計意見影響公司更換會計師之結果相同外，在台灣總經理異動或公司有融資行為也可能增加公司更換會計師的可能性。此外，當會計師查核的對象存在供應鏈關係時，審計意見對公司更換會計師的影響程度變小，顯著性也降低。最有趣的是，當企業的供應鏈關係發生變化時，會計師被更換的機率也顯著提高。最後，當企業的社會網絡關係越強，其更換會計師的機率越低。本研究支持外部關係會影響企業聘任會計師決策，進而影響會計師的審計品質之論述，提供實證基礎。

This study investigates the association between external relationship of business and change CPA. “Relationship” is an important issue on sociology and recently accounting researchers put much attention on this issue. Some researchers discovered that external relationship of business would affect business performance, earning quality of company and audit quality of CPA. This argument is base on the assumption that CPA will be fired if external relationship of client firm changes. However, there is no literature to test the reliability for this assumption. Base on this, this study uses Chow and Rice(1982) as bench model to test determinant of changing CPA in Taiwan and compares the difference between Taiwan and American society. Because social network of business is a complex relationship, this study adds other variables which might affect business change CPA and focus on analyzing whether business changes its CPA owing to the relation of supply chain change. Finally, according to past research, I use business size as proxy of business social network to investigate the association between social network of business and change of CPA firm. The findings are consistent to Chow and Rice(1982) by all samples of listing companies on auditor’s opinion, but in Taiwan management change and financing also increase the possibility of change CPA. Besides, when I confine the samples to supply chain relationship, variable of audit opinion become less significant. The most interesting thing is that when supply chain relationship adjusts, it will affect company change CPA. Finally, higher social network prominence will decrease the possibility of changing CPA firm. This study provides an empirical foundation and supports that external relationship of business will impact the decision of hire CPA and then affect the audit quality of CPA.

目錄
謝誌.............................................................................................................................Ι
中文摘要....................................................................................................................II
英文摘要...................................................................................................................III
目 錄..........................................................................................................................IV
圗目錄........................................................................................................................V
表目錄........................................................................................................................V
第壹章 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 ............................................................................................. 3
第貳章 文獻探討 ............................................................................................. 6
第一節 社會網絡 ............................................................................................. 6
第二節 供應鏈關係 ....................................................................................... 10
第三節 更換會計師 ....................................................................................... 12
第參章 研究設計 ........................................................................................... 17
第一節 假說發展 ........................................................................................... 17
第二節 實徵模型 ........................................................................................... 18
第三節 變數衡量 ........................................................................................... 20
第四節 樣本選取 ........................................................................................... 23
第肆章 實徵分析 ........................................................................................... 24
第一節 基本資料分析 ................................................................................... 24
第二節 研究結果 ........................................................................................... 27
第三節 敏感性測試 ....................................................................................... 32
第伍章 結論與建議 ....................................................................................... 39
第一節 研究結論 ........................................................................................... 39
第二節 研究限制與建議 ............................................................................... 40
參考文獻 ........................................................................................................ 41

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