臺灣博碩士論文加值系統

　　本篇研究在於探討，為何台灣有些公司，會去選擇離總公司較遠的會計師事務所分所。因此，其以台灣的公司為樣本，去檢視不同地區的分所在審計品質與審計公費之差異，並且也檢視跨區與非跨區的分所所進行的審計工作，在審計品質與審計公費是否有所區別。
　　其結果顯示出，不同地區的分所在審計品質並無顯著之差異，但是新竹地區的分所相較於台北、台中、台南和高雄地區，與北部和南部地區的分所相較於中部地區，其在審計公費上是顯著較高的。除此之外，跨區的事務所分所在審計公費與審計品質皆顯著為低。透過實證結果推論出，事務所可能以降低審計公費之方式來爭取客戶，而使得公司去選擇離總公司較遠的分所，然而較低的審計公費可能使事務所減少其審計工作，進而降低審計品質。

　　This paper examines why some companies prefer to use a practice office far from their headquarters in Taiwan. It investigates the differences in audit quality and audit fees among different regions of practice offices, and also examines the distinction between local and non-local practice offices by using a sample of Taiwanese companies.
　　The results reveal that there is no significant difference in audit quality among different regions, but the audit fees are significantly higher in Hsinchu region than in Taipei, Taichuang, Tainan, and Kaohsiung regions, and in the northern and southern areas than in the midland area. In addition, the audit fees are significantly lower and the audit quality significantly decreases if the audit is carried out by a non-local practice office. To conclude, the reason why some companies prefer a more distance practice office is that, in order to win customers, some audit firms may cut their fees, however these lower fees may encourage the firms to reduce the amount of work that they do, leading to decreased audit quality.

Abstract II
1.Introduction 1
2.Related studies and hypotheses development 3
　2.1.Client's headquarters and audit firm's practice offices 3
　2.2.Hypotheses on the region of audit firm’s practice office 4
　2.3.Hypotheses on local vs. non-local practice office 5
3.Research design and sample selection 8
　3.1.Variable measurement 8
　3.2.Model for the audit firm’s practice office region 10
　3.3.Model for local vs. non-local practice office 14
　3.4.Sample selection 17
4.Empirical results 19
　4.1.Descriptive statistics 19
　4.2.Results from regression on the audit firm’s practice office region 27
　4.3.Results from regression on local vs. non-local practice office 33
　4.4.Additional analyses 39
5.Conclusions 44
References 47
Appendix 51

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