臺灣審計研究之回顧與前瞻

Auditing Research in Taiwan: Review and Prospect

林孝倫(Hsiao-Lun Lin) ； 林嬋娟(Chan-Jane Lin)

《會計審計論叢》 3卷1期 (2013/06) Pp. 1-47

摘要

本文回顧2000年到2011年間，在臺灣TSSCI期刊、中華會計學刊以及在國科會A-以上期刊所發表之審計研究，同時彙整臺灣近年來各項相關制度演變的情況，並提出未來研究之建議。本文將審計研究主題區分為審計市場與會計師事務所、臺灣法律環境與會計師法律責任、審計公費、會計師選擇與審計意見、審計品質與其他等主題。其中審計品質是最常被探討的審計議題，而會計師選擇則是文獻中著墨較少的議題。若以研究方法區分，實證方法是最常被使用的研究方法，其次為問卷研究及分析性研究。透過文獻回顧，本文發現許多臺灣本土的審計議題，仍待進一步深入探討。其次，近期有幾個重要審計準則公報公布，未來可以分析新審計公報對臺灣審計市場的影響。最後，臺灣將在2013年開始採用國際會計準則，新準則對於會計師決策與審計市場的影響，亦是值得關注的議題。

關鍵字

審計 ； 審計研究 ； 文獻回顧

並列摘要

This study reviews Taiwan auditing research published in TSSCI journals and NSC-ranked A- and up journals during the period from 2000 to 2011. This study also documents the audit-related regulation changes in Taiwan, and provides suggestions for future research. The audit research reviewed in this paper is categorized into the following six subjects: (1) audit market and CPA firms, (2) audit environment and auditor liabilities, (3) audit fees, (4) auditor choice and audit opinion, (5) audit quality, and (6) others. Among these, audit quality is most extensively examined. On the contrary, very few studies address the issue of auditor choice. In terms of research methods, this paper finds that empirical approach is widely employed, followed by survey and analytical approach. Through the review, this paper identifies some unique local auditing issues that deserve a deep investigation. Next, this paper suggests the effects of recently pronounced auditing standards on the audit quality or audit fees also deserve further analysis. Finally, Taiwan will adopt International Financial Reporting Standards (IFRS) in 2013. How the adoption of IFRS would influence auditor decisions and audit market is an important issue too.

並列關鍵字

Auditing ； Auditing research ； Literature review

參考文獻

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