產業環境競爭程度對會計師事務所選擇之影響

The Impact of Industry Competition on the Choice of Auditors

10.6295/TAMJ.2013.1301.01

劉政淮(Cheng-Haiw Liou)；翁慈青(Tzu-Ching Weng)；賴玉鳳(Yu-Fong Lai)

會計師產業專精度 ； 產業環境競爭程度 ； 審計品質 ； industry specialization ； industry competition ； audit quality

台灣管理學刊

13卷1期（2013 / 02 / 01）

1 - 26

繁體中文

過去少有研究探討會計師事務所與產業環境競爭程度的關係，且目前國內尚無探討會計師事務所及會計師個人與產業環境競爭程度之關聯性，因此本研究以1983年至2009之台灣上市上櫃公司為樣本，探討企業的產業環境競爭程度，是否會影響企業對會計師事務所的選擇，並更進一步探討企業在選擇個人會計師時，是否也會受到產業環境競爭程度所影響。本研究認為產業環境愈競爭的企業，在選擇會計師事務所時，會受到產業專精度與競爭效果兩股力量的拉扯所影響。實證結果發現，當企業的產業環境競爭程度愈強時，企業為了避免發生與競爭對手在同一事務所而產生知識外溢的現象，寧願放棄具有產業專精度的事務所，而選擇其他會計師事務所。在個人會計師方面，實證結果也顯示，產業環境競爭程度更會影響到企業對個人會計師的選擇。當企業的產業環境愈競爭時，企業則愈不願意選擇具有產業專精度的會計師，以避免公司內部資訊透過個人會計師洩漏至其他競爭對手。

This paper investigates the relationship between audit firms and the degree of clients' industry competition. Using the sample comprised of listed firms in Taiwan from year 1983 to year 2009, this paper explores the effect of the degree of clients' industry competition on the choices of audit firms. Furthermore, we examine the influence of the degree of clients' industry competition on the choices of individual auditors. This paper finds that the when clients' industry is more competitive, the client tends to avoid choosing the same audit firms which their competitors engages, even if the audit firms are attributed to industry specialization. In the context of individual auditors, we also find that the client not only avoids hiring the same audit firms but also the same individual auditors with their competitors.

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