臺灣博碩士論文加值系統

民國九十學年度起，教育部為有效監督私立專科以上學校之財務狀況，將原自民國八十學年度起，私立大專院校之年度決算財報報表得按教育部核可之聯合會計師事務所名單，逕行遴選會計師事務所委託辦理查核簽證財務報表，並由國家預算補助二分之一之政策，改以自九十學年度起，其決算財報報表之簽證查核，由聯合會計師事務所採依公開招標方式，由教育部委託會計師專案查核私立專科以上學校之相關報表。

本研究將藉由私立大專院校決算財務報表之查核簽證政策的改變，即由私立大專院校得自行選擇會計師事務所至全部改由政府透過公開招標方式委託會計師專案查核簽證財務報表(遴選會計師事務所)，探討此政策改變是否會影響我國私立大專院校之審計市場及審計收費的決定是否產生變化，並進一步利用實際審計公費資料探討台灣審計市場是否存在低價競爭之行為。本研究結果可提供相關單位對制定以透過公開招標方式遴選會計師事務所的委任合作關係政策，是否會對審計市場、審計公費產生影響之參考。

研究結果發現，私立大專院校之簽證市場於採依公開招標方式選任會計師查核簽證後，五大會計師事務所查核簽證佔有率低於公開招標方式前之查核簽證佔有率。公開招標後五大會計師事務所其查核簽證佔有率雖較公開招標前之查核簽證佔有率低，但五大會計師事務所查核之審計公費仍較非五大會計師事務所的審計公費為高。公開招標前，資產總額、產業專家及學校組織複雜度三項變數是影響審計公費的重要因素；公開招標後，收入總額及學校組織複雜度二項變數是影響審計公費的重要因素。經透過公開招標致使審計公費透明化下，台灣大專院校審計市場公開招標當年度更換會計師事務所之學校，其當年度的實際公費與前任會計師所收取的公費比較，顯示新任會計師事務所有顯著的減價以爭取新客戶的現象。

The purpose of this study is to analyze the auditor selection and audit fees of private colleges and universities in Taiwan when Government Procurement Law inaugurated. The financial reports and related information of private colleges and universities were collected from the Ministry of Education of the Republic of China.

The empirical results indicated that, first of all, the market shares of Big Five accounting firms in the audit engagements become lower; however, the audit fees in the Big Five accounting firms remain higher than Non-Big Five accounting firms.

Secondly, the empirical results indicate that there are higher possibilities for those Taiwanese private colleges and universities to change their audit engagements from the Big Five accounting firms to the Non-Big Five accounting firms when Government Procurement Law inaugurated.

Thirdly, For the audit fees model, the total assets, the industry specializations and the complexities of the school organization were three significant factors before Government Procurement Law inaugurated; however, the revenues and the complexities of school organization become significant factors afterward.

Finally, the empirical results indicated that The lower-billing tendency to attract new clients was existed in the year when Government Procurement Law was enforced.

第一章 緒論..................................................1
第一節 研究動機..............................................1
第二節 研究目的..............................................3
第三節 論文架構及研究流程....................................4
第二章 文獻探討..............................................6
第一節 政府採購之探討........................................6
第二節 審計公費影響因素之探討................................7
第三節 審計品質之探討........................................8
第四節 低價競爭行為之探討...................................10
第三章 研究方法.............................................13
第一節 研究假說之建立.......................................13
第二節 定義研究變數及建立實證模型...........................16
第三節 樣本選取及資料來源...................................21
第四章 實證結果及分析.......................................22
第一節 資料分析.............................................22
第二節 敘述統計分析.........................................22
第三節 審計公費影響因素之分析...............................26
第四節 低價競爭之實證結果分析...............................31
第五章 結論及建議...........................................36
第一節 研究結論.............................................36
第二節 研究限制與建議.......................................39
參考文獻....................................................40
附錄一 私立學校建立會計制度實施辦法........................45
附錄二 會計師查核簽證專科以上私立學校財務報表應行注意事項..50
附錄三 會計師查核附表......................................52

一、中文部分

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李春安、潘冠美、謝淑旦，1999，會計師聲譽、抑價招攬業務現象與審計品質之研究，國立中興大學 1999 當代會計理論與實務研討會。
李珮珮，2001，審計公費決定因素之再探討，私立東吳大學會計學研究所碩士班論文。
林雅菁，1997，審計公費影響因素之研究，私立東吳大學會計學研究所碩士班論文。
周達麒，2003，政府採購招標爭議廠商救濟機制之比較研究-以行政體系內部之救濟機制為重心，私立東吳大學法律學系研究所碩士班論文。
柯承恩、蘇裕惠、李文智，1992，我國新上市公司簽證市場之研究，第四屆會計理論與實務研討會。
柯承恩、蘇裕惠、李文智，1993，談審計總體簽證市場研究之需求面，會計研究月刊 88 期。
柯承恩、蘇裕惠、李文智，1993，談審計總體簽證市場研究之供給面，會計研究月刊 89 期。
柯承恩、蘇裕惠、李文智，1993，談審計總體簽證市場研究之供需互動，會計研究月刊 90 期。
翁文課，1999，非審計服務、事務所規模與審計公費之關聯性研究，國立中正大學會計學研究所碩士班論文。
陳勝雄，2000，私立大專院校財團法人之審計市場及公費研究，私立東吳大學會計學研究所碩士班論文。
雷秀英，1990，影響會計師財務簽證公費決定因素之研究，私立東吳大學會計學研究所碩士班論文。

二、英文部分

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