台灣地區會計師事務所效率評估-資料包絡分析法之應用

Measuring the Efficiency of Accounting Service Industry in Taiwan- An Application of DEA Approach

鍾彥良(Yang-Liang Chung)

指導教授 ： 侍台誠

元智大學/管理學院/會計學系/碩士(2006年)

摘要

欲執行會計師工作之專業人員須通過會計師考試後方能取得執業之基本資格，故Benston(1985)認為會計師考試係屬會計師專業的進入障礙之ㄧ。考選部於民國77年起大幅提高會計師錄取人數，即意味著對會計師事務所服務業解除管制之政策。此一政策使得執業會計師與事務所家數大量湧入審計市場，導致整體產業利潤率逐年下滑，市場結構丕變。準此，本研究擬採用財政部統計處民國78至91年之「會計師事務所服務業調查報告」之原始普查資料，首先使用DEA評估會計師事務所之效率值，並將審計品質納入考量；其次，在對影響各效率值的外在環境因素進行Tobit迴歸分析。本研究實證結果顯示:

1.台灣地區會計師事務所服務業平均技術無效率，實係導因於規模無效率，
亦即事務所未處於最適規模下生產，以致造成資源浪費。

2.雖然DEA效率值檢定多不支持審計供給量增加對效率值有不利之影響，惟迴
歸分析結果發現此一政策對各效率值確實為負面之效果，且將期間以年度虛擬變數衡量時，更能顯示此解除管制政策不利之結果。

3.不同品質事務所下，6大/5大事務所在整體技術效率表現最好，規模效率則是非6大/5大合夥事務所中有公開發行簽證收入者最佳，至於純技術效率值最良好的係在獨資事務所中，惟在品質同類、規模類似之前提下，吾人可見規模效率最高者乃6大/5大事務所。

4.由於6大/5大事務所已呈規模報酬遞減，顯示並不適宜經由合併以擴大經營規模；獨資事務所大多處在固定規模報酬階段，故應維持目前小者恆小之現狀；至於非6大/5大合夥事務所之無公開發行簽證收入者，在規模報酬遞增之比例最高，故可藉由合併以擴大服務規模，達到合併之?鰨纂C尤其在會計師事務所兩極化發展日趨分明之際，此中型事務所為求生存或可尋求與其他中、小型事務所合併。

關鍵字

會計師事務所 ； 效率 ； 審計品質 ； 資料包絡分析法

並列摘要

Having to pass the certified public accountant (CPA) qualification examination is one of the barriers of entering the CPA profession in Taiwan. In 1988, the Ministry of Examination determined to lower the exam’s passing threshold, and contributed to a large number of qualified CPAs flooding into the audit market. Since that time the fierce competition for engagement solicitation has been promoted and imposed a tremendous impact on the accounting profession. Observing this phenomenon, the author of this thesis tries to evaluate the technical efficiency value for the public accounting industry in Taiwan for the period of 1989 to 2002, by using the Data Envelopment Analysis Method. In addition, audit quality is also considered while conducting efficiency estimation. Furthermore, the study applies the Tobit regression model to explore the determinant factors of influencing the DEA efficiency scores. The empirical data used are from the annual survey of the accounting service industry in Taiwan, provided by the Department of Statistics of the Ministry of Finance, R.O.C.

The major findings are summarized as follows.

1. The overall technical inefficiency of the accounting service industry in Taiwan resulted mainly from scale inefficiency.

2. Most of the efficiency test results did not significantly support the hypothesis that increase of audit service supply has a negative effect on the industry’s efficiency. On the other hand, the results of Tobit regression analysis pointed out that the efficiency of the industry declined after the exam’s passing threshold lowered. It could easily demonstrate the impact of the deregulation policy if time dummy variable considered.

3. Among accounting firms of different audit quality level, the Big6/Big5 CPA firms were shown to be ranked the best in technical efficiency performance. The non-Big6/non-Big5 partnership-form firms with revenues from performing public offerings audits were ranked the top in scale efficiency dimension. The firms in the form of sole proprietorship performed excellent from the viewpoint of pure technical efficiency. However, if the author re-examined the efficiency issues under the assumption of homogeneous audit quality level, the Big6/Big5 firms were shown to surpass the others in scale efficiency dimension.

4. The thesis also presented that the Big6/Big5 firms operated under the stage of decreasing returns to scale so that scale expansions were not recommended. Meanwhile, the non-Big6/non-Big5 partnership-form firms without revenues from performing public offerings audits operated under the status of increasing returns to scale and thus were suggested to consider the merger and acquisition strategy in order to promote operating efficiency. Most firms in the form of sole proprietorship were operating under constant returns to scale. They might merely keep the status quo.

並列關鍵字

accounting firms ； efficiency ； audit quality ； Data Envelopment Analysis

參考文獻

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