臺灣博碩士論文加值系統

本研究以四大會計師事務所為對象，探討審計市場集中度與審計品質具有何關聯性。審計市場為一寡占競爭市場，歐美政府也開始重視審計市場競爭程度的相關議題。根據過去文獻指出，審計市場整體集中度並不會對審計品質有顯著影響，但四大組內集中度愈高會使審計品質下降。本研究以2003年至2013年台灣受四大查核之公開發行公司共計12649筆觀察值為樣本，並使用modified Jones model衡量的異常應計數代理審計品質，集中度以四大審計客戶家數及營收為衡量基礎計算市占率平方和，實證結果發現審計市場集中度與審計品質呈現顯著負相關，顯示當四大組內集中度愈高時會允許管理階層有較大的盈餘管理空間，產生較低的審計品質。

This study focuses on Big 4 accounting firm to explore the relationship between audit market concentration and audit quality. Audit market is an industry which is oligopoly competition. The United States, the United Kingdom, and the European Union have raised concern about the audit market concentration in recent years. Prior studies indicate that Big 4 dominance does not harm audit quality. However, if the concentration within Big 4 group is high, it will harm audit quality. This study examines public firm which is audited by Big 4 with a sample of 12649 observations between 2003 and 2013. Audit quality is measured using modified Jones model, and concentration is measured using Herfindahl-Hirschman Index calculated by Big 4 clients’ number and total sales in industry-year. This study finds that audit market concentration has a negative association with audit quality. These empirical results show that abnormal accrual is higher when the concentration within Big 4 is higher. The results suggest that when the concentration within Big 4 is high, it may harm audit quality.

目錄 I
圖目錄 II
表目錄 III
第一章　緒論 1
　　第一節　研究背景與動機 1
　　第二節　研究目的與問題 5
　　第三節　研究架構 6
　　第四節　研究流程 7
第二章　文獻探討與研究假說 8
　　第一節　產業經濟學對於市場集中度的論述 8
　　第二節　審計市場集中度過高之原因及影響 9
　　第三節　審計市場集中度影響審計品質之相關文獻 10
第三章　研究設計 12
　　第一節　變數衡量 12
　　　　一、審計品質之衡量 12
　　　　二、審計市場集中度之衡量 13
　　　　三、其他控制變數 13
　　第二節　實證模型 15
　　第三節　資料來源 16
　　第四節　樣本選取 16
第四章　樣本、敘述性統計及實證結果 17
　　第一節　敘述性統計 17
　　第二節　實證結果 25
　　第三節　額外測試 28
第五章　結論 33
文獻探討 34

圖目錄
圖1　全球四大合併沿革 1
圖2　台灣四大合併沿革 3
圖3　研究流程圖 7

表目錄
表一　產業年度分布圖 19
表一　產業年度分布圖(續) 20
表二　敘述性統計 21
表三　Pearson相關係數矩陣 22
表四　四大各年各產業集中度 23
表四　四大各年各產業集中度 24
表五　四大審計市場集中度與異常應計數絕對值之廻歸結果 26
表六　審計市場集中度與正負異常應計數之廻歸結果 27
表七　審計市場集中度與異常應計數絕對值之廻歸結果─四大事務所分群測試 29
表八　四大審計市場集中度等級與異常應計數絕對值之廻歸結果 30
表九　事務所更換與異常應計數之廻歸結果 31
表十　事務所更換與異常應計數絕對值之廻歸結果─分別剔除測試 32

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楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後之觀察，會計評論，第43期（7月）：27–61。
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