臺灣博碩士論文加值系統

台灣大型會計師事務所逐年整併為目前的四大會計師事務所，審計市場集中程度越趨增加，且近年國內外弊案頻傳，如美國安隆及我國博達與力霸等，使得審計市場集中程度是否影響審計品質成為關注的議題。因此，本文主要探討採用IFRS是否會影響審計市場集中程度，以及審計市場集中程度與審計品質的關聯性。本研究以2009年至2015年台灣上市櫃公司為樣本，研究結果發現採用IFRS前後，審計市場集中程度無明顯改變，且部分證據發現審計市場集中程度越高，公司的異常應計數較小，顯示審計市場集中度與審計品質間呈現顯著正向相關。本研究更進一步探討採用IFRS之後，審計市場集中程度與審計品質的關聯性是否發生改變，發現採用IFRS前後審計市場集中程度與審計品質的關聯性並沒有顯著不同。

The purpose of this study is to explore the impact of the IFRS adoption on audit market concentration and the relationship between audit market concentration and audit quality. Investigating publicly traded companies in Taiwan from 2009 to 2015, the findings suggest that there are no significant differences in audit market concentration before and after adoption of IFRS and that discretionary accruals are smaller if the audit market highly concentrates. The result partially supports that there is a significantly positive relation between audit market concentration and audit quality. In addition, the relation between audit market concentration and audit quality does not change after using IFRS.

目錄
摘要 I
Abstract II
誌謝 VIII
目錄 IX
表目錄 X
第一章 緒論 1
第二章 文獻探討與假說建立 4
第一節 審計市場集中度對審計品質的影響 4
第二節 採用IFRS對審計市場集中度的影響 6
第三章 研究方法 8
第一節 變數說明 8
第二節 實證模型設計 11
第三節 資料來源與樣本選擇 15
第四章 實證結果與分析 16
第一節 敘述性統計分析 16
第二節 相關係數分析 20
第三節 實證結果分析 23
第五章 研究結論 29
參考文獻 30
 
表目錄
表4-1 敘述性統計表 18
表4-2 相關係數表 21
表4-3 迴歸分析 25
表4-4 迴歸分析 28

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