臺灣博碩士論文加值系統

本研究的目的主要在檢視會計師事務所在委任風險與公費收入間的TRADE-OFF，也就是兩者對於事務所客戶選擇的影響。本研究則是透過結構方程式模型(structural equations model)分析委任風險（客戶風險、審計風險以及會計師營運風險）、公費收入對事務所客戶選擇間的關係，以期深入瞭解會計師事務所客戶選擇的決定因素。
研究結果顯示客戶風險及審計風險均和會計師營運風險成正相關。各種風險的考量會影響審計及非審計公費的訂價，由各風險之間的關連性可以得知，無論是客戶風險或是審計風險均會反映在會計師營運風險上面，而為了面對較高的營運風險，接受客戶不論是審計或非審計服務委任時，訂價對風險部分必然加碼以作為補償，因此使得營運風險與經濟依賴度有正向關係。
關於大型會計師事務所客戶選擇決定因素方面，會計師在同時面對利潤及各項風險時，可以發現經濟利潤主導著客戶選擇決策，事務所為了保住客戶的審計及非審計收入，而願意甘冒風險，在獨立性上有所妥協以經濟利潤為選擇客戶的主要決定因素。

The study investigates the trade-off between engagement risk and audit fees, that affects client acceptance decisions of CPA firms. This study analyzes the relationship between engagement risk (client business risk, audit risk, and auditors’ business risk), audit fees and CPA firms’ client acceptance decisions with structural equations model.
The results indicate client business risk and audit risk are positive to auditors’ business risk. Both client business risk and audit risk will increase in auditors’ business risk. The relationships of risks will affect the pricing of the audit and non-audit frees. Therefore, CPA firm will raise fees as risk premium when they accept audit or non audit engagements with high auditors’ business risk. Thus, auditor risk has positive association with economic dependence.
About the determination of client acceptance in Big4 CPA firms, we can find that economic profits has high priority in client accept decisions when a CPA faces the choice between profits and risk at the same time. In order to remain audit and non audit fees, CPA firms is willing to take risks. Therefore, economic profits is the main determination of client acceptance decision.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的及問題 3
第三節 研究流程 5
第四節 研究架構 6
第二章 文獻探討 7
第一節 公費的決定因素 7
第二節 客戶選擇的決定因素 21
第三章 研究設計 28
第一節 研究假說及模型 28
第二節 研究模型及變數定義 33
第三節 樣本選取與資料來源 38
第四章 實證結果分析 41
第一節 敘述性統計 41
第二節 結構模型分析 44
第五章 結論與建議 47
第一節 結論 47
第二節 研究貢獻 48
第三節 研究限制 49
第四節 研究建議 49
參考文獻 51

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