會計師事務所合併與審計品質之關係 - 以致遠、榮聰會計師事務所合併為例

The Effect of CPA-Firm Merger on Audit Quality : A Case in Taiwan

張謙恆(Chien-Heng Chang)

指導教授 ： 劉嘉雯 ； 鍾彩焱

元智大學/管理學院/會計學系/碩士(2005年)

摘要

近年來，國內外會計師事務所間合併蔚為風潮，會計師事務所合併對審計品質之影響究竟為何，便成為亟需探討之重要課題。本研究以屬於「五大」會計師事務所之致遠會計師事務所與屬於「非五大」會計師事務所之榮聰聯合會計師事務所之合併案為例，並以裁決性應計數衡量審計品質，分析合併前後審計品質之變化。
本研究之實證結果如下：會計師事務所合併後的確能降低客戶之裁決性應計數，即合併能提升審計品質(符合預期)，且榮聰會計師事務所受查客戶之裁決性應計數降低幅度較大，即其審計品質的提升幅度會較大(符合預期)。本研究亦發現會計師事務所並不會因對某特定客戶之經濟依賴性高，而犧牲其審計品質，且會計師任期與受查客戶負裁決性應計數及裁決性應計數之絕對值呈負向關係。

關鍵字

會計師事務所合併 ； 審計品質 ； 裁決性應計數

並列摘要

In recent years, there are many CPA-firm mergers around the world. Therefore, the effect of the CPA-firm merger on audit quality becomes an important issue. This paper uses the merger of a Big Five and a non-Big Five CPA firms in Taiwan as an example and uses discretionary accruals as a measure of audit quality to explore the effect of the merge of CPA firms on audit quality.
The empirical results indicate that discretionary accruals are decreased after the merger of CPA firms, which is consistent with the hypothesis that the merger improves audit quality. In addition, the magnitude of the effect on the non-Big Five CPA firm is larger. This paper also finds evidence of a negative association between economic dependence and discretionary accruals. Furthermore, the results show that auditor tenure is negative associated with absolute value of discretionary accruals and income-decreasing discretionary accruals.

並列關鍵字

CPA-firm merger ； Audit quality ； Discretional accruals

參考文獻

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