我國審計市場競爭與審計品質之關聯性研究

THE CORRELATION BETWEEN TAIWAN'S AUDIT MARKET COMPETITION AND AUDIT QUALITY

林昭伶(Chao-Ling Lin)

《商管科技季刊》 18卷4期 (2017/12) Pp. 431-473

摘要

過去審計研究通常未考慮競爭帶來的品質影響，或假設所有審計者面對的競爭性是一樣的，可能的原因是無法將市場競爭予以差異化，但此種作法忽略在市場區隔下，各市場內競爭水準的不同，包括審計者在不同地區從事競爭所造成之市場區隔，以及因審計者產業專家化策略下，所造成產業市場之區隔，而這些市場區隔內的差異競爭，可能促使審計者作出不同的品質決策。因此，本文藉由不同產業及不同區域具有差異競爭之假設下，探討市場競爭是否損害審計品質。結果顯示，審計者面對競爭愈激烈的市場，提供審計服務之品質愈低，反之，當審計者處於競爭程度愈低的市場，則愈能抑制客戶操縱盈餘之空間並維持品質。

關鍵字

市場競爭 ； 盈餘管理 ； 審計品質

並列摘要

Previous studies on auditing have generally never considered the effects of competition on the empirical model of audit quality. Additionally, many of these studies were conducted under the assumption that all auditors encounter the same competition. This is possibly because market competition is difficult to differentiate. The scholars conducting these studies have overlooked the differing levels of competition under various markets, such as the different levels of competition resulting from regional differences when auditors engage in competition in different areas, or the different levels of industry competition resulting from auditors' strategies to specialize in certain industries. The differing levels of competition in various markets may cause auditors to formulate different quality strategies. Based on the assumption that the competition in different industries and areas varies, this study explored whether market competition weakens audit quality. The results showed that the fiercer the market competition, the lower the auditors' service quality. By contrast, auditors are better able to maintain service quality by limiting their clients' opportunities to manipulate profits when the level of market competition is low.

並列關鍵字

Market Competition ； Earnings Management ； Audit Quality

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