本研究以臺灣上市上櫃公司為研究對象，探討我國採用IFRS與會計師變更之關聯性。本研究發現，公司採用IFRS不會由大型會計師事務所更換至小型會計師事務所，顯示大型會計師事務所有其專業優勢。其次，在變更會計師之樣本中，由小型會計師事務所更換至其他小型會計師事務所之機率與採用IFRS有正向關聯性。敏感性分析結果顯示，雖然在採用IFRS當年度由會計師變更機率並未顯著增加，但公司在採用IFRS前一年度由大型事務所變更至小型會計師事務所之機率則顯著增加。

This paper examines the relationship between the International Financial Reporting Standards (IFRS) adoption and the auditor changes. Based on Taiwan listed firms during 2009 to 2015, I investigate the effect of the IFRS adoption on the likelihood and direction of auditor changes. The empirical results show that the likelihood of auditor changes from big audit firms to small audit firms is negatively associated with IFRS adoption, implying that big audit firms have expertise on IFRS. Furthermore, I find that the likelihood of auditor changes from small audit firms to other small audit firms increase in the year of IFRS adoption. The sensitivity analysis results show that the likelihood of audit switches from big audit firms to small audit firms increases in the year before the year of IFRS adoption.

中文摘要 I
ABSTRACT II
目錄 III
表目錄 IV
圖目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 預期研究貢獻 3
第三節 研究目的 4
第四節 研究流程 5
第二章 文獻回顧與假說發展 7
第一節 影響選擇會計師之因素 7
第二節 實施國際財務報導準則(IFRS)之影響 8
第三節 大型會計師事務所與國際財務報導準則(IFRS) 9
第四節 國際財務報導準則(IFRS)與更換會計師事務所 10
第三章 研究設計 12
第一節 實證模型與變數衡量 12
第二節 樣本及資料來源 14
第四章 實證分析 15
第一節 敘述性統計 15
第二節 相關係數 16
第三節 迴歸分析 17
4-3-1 實證結果 17
4-3-2 會計師事務所變更型態 18
第四節 敏感性分析 19
第五章 結論與建議 20
第一節 研究結論 20
第二節 研究限制與建議 21
參考文獻 22

表目錄
表1 樣本篩選 28
表2 年度分布 29
表3 產業分布 30
表4 各年度樣本 32
表5 敘述性統計 34
表6 相關係數 36
表7 是否變更會計師事務所(四大) 38
表8 變更會計師事務所型態(四大) 40
表9 是否變更會計師事務所(六大) 42
表10 變更會計師事務所型態(六大) 44
表11 變更型態 46
表12 變更會計師事務所型態—敏感性分析 49

圖目錄
圖1 研究流程圖 6

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