臺灣博碩士論文加值系統

本研究以2000-2009年國內上市櫃公司為研究對象，主要目的在於探討多角化程度與審計公費對審計品質的影響。由於審計品質並無法直接透過觀察取得，因此以會計師審計意見為審計品質的代理變數進行分析，實證結果發現多角化程度與會計師審計意見呈負向關係，顯示公司多角程度越高，會計師對公司簽發不利審計意見的機率越低，也代表多角化對公司所產生的正向效果，對會計師審計意見的影響，大於代理問題對會計師審計意見所產生的影響。另外，審計公費與會計師審計意見呈現顯著的正向關係，在其他條件不變下，審計公費越高，越可能收到不利意見，代表會計師並不會對受查公司收取較高的審計公費，而降低其審計品質。最後，本研究也發現，在多角化程度與審計意見的負向關係中，審計公費扮演了抑制的作用，亦即在其他條件不變下，當公司支付較高(低)審計公費，將減弱(增強)多角化程度與會計師審計意見類型之間的負向關係。

The purpose of this study is to investigate the association between the degree of diversification, audit fees and audit quality, using audit opinions as proxy of audit quality. The sample comprises public firms listed in Taiwan Stock Exchange and Over-the-Counter. The empirical evidence indicates a negative relation between the degree of diversification and audit opinion, which means that the firms with relatively high degree of diversification are more likely to receive a clean audit opinion than the firms with relatively low degree of diversification, because the benefit derived from diversification may overwhelm the negative effect caused by serious agency problem due to high degree of diversification. Besides, the study shows a positive relationship between audit fees and unfavorable audit opinion, which means CPAs are more likely to issue unfavorable opinion to the firms with high audit fees. It implies CPAs will not compromise on audit quality even though they are eager to receive high audit fees. Finally, the study also finds that the negative relationship between the degree of diversification and unfavorable audit opinion will be alleviated when the firms pay relatively high audit fees to CPAs. It means when other variables remain constant, high audit fees may convey the signal of high audit risk.

目 錄
中文摘要 -------------------------------------------------- i
英文摘要 -------------------------------------------------- ii
致謝 -------------------------------------------------- iii
目錄 -------------------------------------------------- iv
表目錄 -------------------------------------------------- vi
圖目錄 -------------------------------------------------- vi
一、 緒論---------------------------------------------- 1
二、 文獻探討------------------------------------------ 7
2.1 何謂多角化------------------------------------ 　　　　　7
2.1.1 多角化的定義-------------------------------------- 7
2.1.2 多角化的動機-------------------------------------- 8
2.1.3 多角化的分類-------------------------------------- 10
2.1.4 多角化程度的衡量------------------------------- 　　　　　11
2.1.5 多角化程度與經營績效------------------------------　　　　　12
2.2 審計品質-------------------------------------- 14
2.2.1 審計品質衡量方式------------------------------- 　　　　　15
2.2.2 客戶重要性與審計品質------------------------------ 　　　　　17
2.3 研究假說------------------------------------------ 19
三、 研究方法----------------------------------------- 22
3.1 研究模型----------------------------------------- 22
3.2 變數衡量--------------------------------------- 　　　　　23
3.3 樣本選取------------------------------------------ 25
四、 實證結果與分析-------------------------------- 　　　　　27
4.1 敘述性統計---------------------------------------- 31
4.2 相關係數矩陣------------------------------------- 　　　　　33
4.3 logistic 迴歸分析-------------------------------- 36
4.4 敏感性分析------------------------------------ 　　　　　37
五、 結論與建議-------------------------------------- 　　　　　43
5.1 研究結論------------------------------------------ 43
5.2 研究建議------------------------------------------ 44
5.3 研究限制----------------------------------------- 45
參考文獻---------------------------------------- 　　　　46

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