記帳士法通過後對會計師事務所業務之影響

Effects of Passage of Tax Agent Act on the Practices of Audit Firms in Taiwan

陳燕錫(Yahn-Shir Chen) ； 黃媺婷(Mei-Ting Huang) ； 王雯儀(Wen-Yi Wang)

《台灣管理學刊》 10卷1期 (2010/02) Pp. 51-78

https://doi.org/10.6295/TAMJ.2010.1001.03

摘要

本研究探討記帳士法通過後，我國會計師事務所業務收入受影響之情形。會計師事務所受影響之業務（重疊性業務）有四項：工商登記、報稅事務、稅務諮詢與記帳事務；這些業務受影響之層面有四項：業務收入、業務數量、業務單價以及客戶維持率。本研究將全體樣本依市場區隔之觀點分為三類：大型、中型和小型事務所，經以問卷調查方式收集資料，實證結果顯示，重疊性業務確實受到負面影響，惟負面影響程度僅介於中低程度與中等程度之間。其次，小型事務所重疊性業務受到負面影響程度高於大型與中型事務所。上述結果釐清過去十餘年間，記帳士法通過對會計師界影響之歧見，並且提出管理意涵與因應之道的建議。

關鍵字

記帳士法 ； 重疊性業務 ； 會計師事務所

並列摘要

This study examines the effects of passage of Tax Agent Act on the practices of audit firms in Taiwan. The practices affected (hereafter overlapped services) include corporate registration, tax declaration, tax consultation, and accounting and bookkeeping. This study investigates the effects in terms of four dimensions of the overlapped services, including revenues, volume, price, and client-maintenance ratio. Based on market segmentation, total audit firms are further divided into three categories including large-sized, medium-sized and small-sized audit firms. Empirical results, based on a questionnaire survey of 251 audit firms in Taiwan, indicate that passage of Tax Agent Act does adversely affect overlapped services but either slightly or moderately. Degree of adverse effects on the overlapped services is highest in the small-sized audit firms. With the findings, this study clarifies the debates over the effects of passage of Tax Agent Act on the practices of audit firms in the past decade Further, this study suggests the practitioner feasible ways to respond to the adverse effects.

並列關鍵字

Tax agent act ； Overlapped services ； Audit firm

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