臺灣博碩士論文加值系統

本研究係探討沙氏法案前後，市場競爭程度與會計師事務所經營績效之關聯性。使用我國金管會之「會計師事務所服務業調查報告」為樣本，研究期間為1991年到2011年，以我國全國型事務所與區域型事務所為研究範疇，並以沙氏法案前後期間為主軸進行分析與研究。本研究之績效係為會計師事務所的各項收入總額，且市場競爭程度係以市場集中度衡量，以最小迴歸分析法(OLS)進行實證分析。研究結果發現不論就全國型或是區域型會計師事務所而言，該市場的審計集中度正向影響著事務所經營績效，換言之，審計集中度越高則事務所經營績效越佳。而兩者在沙氏法案公布後事務所績效明顯優於公布前。

This study investigates the relevance of audit market concentration and operating performance of audit firms before and after the Sarbanes-Oxley (SOX). Empirical data are obtained from the 1911-2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. The audit firms in our sample are classified into national and regional firms. And the period in this study, which focus on the pre-SOX and post-SOX . The operating performance is measured in the total revenue of audit firms. And the market competition level of Audit Industry is measured in audit concentration. We also applied OLS to proceed the test results. The empirical results indicate that, for all of national, regional and local audit firms, those providing market with higher audit concentration show better performance than lower audit concentration. And both of regional and local audit firms are have better operating performance after the Sarbanes-Oxley Act.

摘要....i
Abstract........ii
目錄....iii
表目錄..iv
圖目錄..v

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究流程 7
第四節 研究架構 8
第二章 文獻回顧與假說發展 9
第一節 沙氏法案(Sarbanes-Oxley Act)介紹 9
第二節 市場競爭程度相關文獻 13
第三節 會計師事務所經營績效相關文獻 15
第四節 假說發展 16
第三章 研究方法 21
第一節 資料來源與研究期間 21
第二節 實證模型之建立 23
第三節 變數定義 25
第四章 實證結果與分析 35
第一節 敘述性統計分析 35
第二節 相關性分析 40
第三節 迴歸結果分析 44
第五章 結論與建議 61
參考文獻 63

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