臺灣地區會計師事務所效率評估－二階段資料包絡分析法之應用

An Efficiency Evaluation of the Accounting Service Industry in Taiwan-An Application of the Two-stage DEA Approach

10.6338/JDA.201406_9(3).0003

侍台誠(Tai-Cheng Shih)；鍾彥良(Yang-Liang Chung)

會計師事務所 ； 效率 ； 審計品質 ； 資料包絡分析法 ； Accounting firms ； Efficiency ； Audit quality ； Data envelopment analysis

Journal of Data Analysis

9卷3期（2014 / 06 / 15）

63 - 97

繁體中文

考選部於民國77年起大幅提高會計師錄取人數，此一政策使得執業會計師與事務所家數大量湧入審計市場，導致市場結構丕變。準此，本研究擬採用財政部統計處民國78至91年之「會計師事務所服務業調查報告」之原始普查資料，首先使用DEA評估會計師事務所之效率值，並將審計品質納入考量；其次，再對影響各效率值的外在環境因素進行Tobit迴歸分析。本研究實證結果發現，整體事務所服務業平均技術無效率，實係導因於規模無效率；效率值檢定多不支持審計供給量增加對效率值有不利之影響，惟迴歸分析結果發現此一政策確實有負面之效果。

In 1988, the Ministry of Examination determined to lower the exam's passing threshold, which resulted in a large number of qualified CPAs flooding into the audit market. Since then fierce competitions for engagement solicitation has changed Taiwan's public accounting profession drastically. Observing this phenomenon, the authors of this paper try to evaluate the operating efficiency values for the public accounting industry in Taiwan for the period of 1989 to 2002, by applying the Two-Stage Data Envelopment Analysis Method on the annual survey data of the accounting service industry in Taiwan, provided by the Department of Statistics of the Ministry of Finance, R.O.C. In addition, audit quality was also considered while conducting efficiency estimation. Furthermore, this study used the Tobit regression model to explore the determinants of the DEA efficiency scores obtained. The authors find that the overall technical inefficiency of the public accounting industry in Taiwan resulted mainly from scale inefficiency. Most of the efficiency test results did not significantly support the hypothesis that increase of audit service supply imposed a negative effect on the industry's efficiency. On the other hand, the results of Tobit regression analysis pointed out that the efficiency of the industry declined after the exam's passing threshold lowered.

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