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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/48921


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    題名: 會計師產業專精、客戶產業特性與審計公費
    Auditor Specialization, Client Industry Characteristics and Audit Fee
    作者: 鄭景文
    貢獻者: 周玲臺
    鄭景文
    關鍵詞: 審計公費
    會計師產業專精
    客戶重要性
    客戶產業集中度
    audit fees
    auditor specialization
    client importance
    client industry concentration
    日期: 2009
    上傳時間: 2010-12-08 01:53:11 (UTC+8)
    摘要: 在市場競爭不斷加劇之環境下，會計師事務所究竟要如何因應？削價競爭固然為一種經營策略，但並非長久之計。過去文獻指出，會計師事務所可藉由發展產業專業化以因應市場競爭，且會計師產業專精對審計公費有正向之影響。然而，過去文獻亦指出客戶產業特性對審計公費訂價有一定之影響力，故本研究目的乃在探討會計師產業專精對審計公費影響力之大小，及是否會計師產業專精對審計公費之影響力會大於客戶產業特性對審計公費之效果。實證結果顯示會計師產業專精與客戶產業特性兩者對審計公費皆有相當之影響力，但客戶產業特性對審計公費訂價之影響較大。另外，在將樣本區分為高科技產業與傳統產業後可發現，會計師在高科技產業之專長對客戶而言較具有價值，產業專精會計師在高科技產業對審計公費訂價之影響力較大、能夠收取較高之審計公費。
    How can accounting firms build up competitive advantages when they face increased competition? One way is to cut costs and decrease prices, but this may not be the best strategy in the long run. Casterella et al.(2004) suggest that product differentiation based on industry expertise may be a more sustainable solution because auditor specialization shows a significantly positive association with audit fees. Prior researches also indicate that client industry characteristics influence audit fees. Therefore, the main objective of this study is to examine whether auditor specialization and client industry characteristics influence audit fees and which one has greater effect. We find evidence that auditor specialization and client industry characteristics both have an influence on audit fees, while client industry characteristics exhibit even greater impacts. Furthermore relative to conventional industries, auditor specialization in high technology industries demonstrates greater value, and contributes to higher audit fees.
    參考文獻: 林威宏，2008，台灣電子業與非電子業千禧年前後Tobin’s q值差異分析，國立交通大學管理科學系未出版碩士論文。
    林嬋娟、林孝倫，2009，會計師事務所規模、品牌與競爭程度對審計公費之影響：中國之實證，會計評論，第49期（7月）：35-72。
    范宏書、陳慶隆、吳靜宜，2007，審計客戶重要性與會計師的產業專精程度對公司盈餘品質之影響：審計組別之證據，文大商管學報，第12期：75-108。
    張文瀞、吳幸螢，2005，品牌聲譽、產業專業化與審計人員市場佔有率關連性：取消審計公費下限分析，會計評論，第40期（1月）：91-118。
    陳怡芳，2005，主動揭露會計師公費公司之研究，私立東吳大學會計系未出版碩士論文。
    陳玲瓏，1997，產業集中程度與會計師事務所產業專長對事務所優勢地位之影響-以台灣上市公司為例，私立東吳大學會計系未出版碩士論文。
    陳慶隆、武季蔚、陳育成，2007，會計師-審計客戶間相對協商力與審計意見之關係，輔仁管理評論，第14卷第1期：85-126。
    陳耀宗、劉若蘭、林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研 究，會計評論，第37期（7月）：31-52。
    楊炎杰、官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後的觀察，會計評論，第43期（7月）：27-61。
    蔡蕙安，2008，台灣高科技產業之發展與相關實證課題探討，經濟論文叢刊，第36卷第2期：183-233。
    薛敏正、張瑀珊、高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會 計，第9卷第2期：167-200。
    謝崇龍，2007，會計師協議能力及區域差異對審計公費影響之研究，私立輔仁大 學會計系未出版碩士論文。
    Basioudis, I., and J. Francis. 2007. Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom. Audit: A Journal of Practice and Theory 26(November): 143-166.
    Carson, E. 2009. Industry specialization by global audit firm networks. The Accounting Review 84(2): 355-382.
    Carson, E., and N. Fargher. 2007. Note on audit fee premiums to client size and industry specialization. Accounting and Finance 47(September): 423-446.
    Casterella, J., J. Francis, B. Lewis, and P. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Audit: A Journal of Practice and Theory 23(Spring): 123-140.
    Craswell, A., and J. Francis. 1999. Pricing initial audit engagements: a test of competing theories. The Accounting Review 74(2): 201-216.
    Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20(3): 297-322.
    Francis, J. 1984. The effect of audit firm size on audit prices: a study of the Australian market. Journal of Accounting and Economics 6: 133-151.
    Francis, J., and D. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review 62(1): 145-157.
    Francis, J., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80(1): 113-136.
    Hogan, C., and D. Jeter. 1999. Industry specialization by auditors. Audit: A Journal of Practice and Theory 18(Spring): 1-17.
    Hogan, C., and M. Wilkins. 2008. Evidence on the audit risk model: do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research 25(1): 219-242.
    Huang, H., L. Liu, K. Raghunandan, and D. Rama. 2007. Auditor industry specialization, client bargaining power, and audit fees: further evidence. Audit: A Journal of Practice and Theory 26(May): 147-158.
    Kwon, S. 1996. The impact of competition within the client’s industry on the auditor selection decision. Audit: A Journal of Practice and Theory 15(1): 53-69.
    Mayhew, B., and M. Wilkins. 2003. Audit: A Journal of Practice and Theory 22(September): 33-52.
    Nagy, A. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: the case of Arthur Andersen. Accounting Horizons 19(June): 51-68.
    Simunic, D. 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
    Palmrose, Z. 1986. Audit fees and auditor size: further evidence. Journal of Accounting Research 24(Spring): 97-110.
    Parkin, M. 2005. Economics. Boston: Pearson/Addison Wesley.
    Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: the effect of supplier concentration on audit fees. Contemporary Accounting Research 11(1): 115-135.
    Vermeer, T., D. Rama, and K. Raghunandan. 2008. Partner familiarity and audit fees: evidence from former Andersen clients. Audit: A Journal of Practice and Theory 27(November): 217-229.
    Vermeer, T., K. Raghunandan, and D. Forgione. 2009. Audit fees at U.S. non-profit organizations. Audit: A Journal of Practice and Theory 28(November): 289-303.
    描述: 碩士
    國立政治大學
    會計研究所
    97353047
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097353047
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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