本研究探討2003年至2013年共12,639筆樣本之轉換成本、代理成本與會計師任期之關聯性。鑒於我國發生博達案等弊案,我國政府為提升會計師之獨立性,自2003年公布「審閱上市(櫃)公司財務報告作業程序」,要求公司於公開發行後最近連續五年財務報告皆由相同會計師查核簽證者,將列為實質審查範圍,然此規定未規範會計師之休息期,致會計師回任情形嚴重。故於2009年,又再度於我國「審計準則公報第46號」重新規範會計師任期:主辦會計師應於一定期間(通常不超過七年)後輪調,且至少須間隔一定期間(通常不短於二年)方得回任。 本研究利用台灣此一特殊背景,探討從公司需求方的因素(轉換成本、代理成本)與會計師任期之關聯性。結果顯示,在會計師1的部分,轉換成本(會計師累計年資、裁決性應計數)對其任期影響較大,且為正向顯著相關。在會計師2的部分,轉換成本(總資產、會計師累計年資)對其任期影響較大,且為正向顯著相關。至於在任期超過法定任期之會計師1(2)的部分,代理成本(子公司數、董事會人數)對其任期影響較大,當公司子公司數越多,會計師1(2)越可能超過其法定任期;當公司之董事會人數越多,會計師1(2)越可能超過其法定任期。
This paper examines the relationship among switching costs, agency costs and auditors’ tenure during 2003 to 2013. Our country implements mandatory auditor-partner rotation regime in 2003 to enhance auditor independence and abridging the relationship between auditors and client. However, auditors’ cooling periods are not included in this auditor-partner rotation regime, which makes part of audit client and their former auditors still maintain their relationship with each other. Therefore, in 2009, the revised regime of auditor-partner rotation is implemented again in SAS No.46. Under this unique background in Taiwan, this paper explores the relationship among switching costs, agency costs, which are the demand factors and auditors’ tenure. The empirical results are that: in auditors one, switching costs (auditors’ accumulated tenure and discretionary Accruals) have a greater impact on auditor’s tenure and they are positive significant correlations. In auditors two, switching costs (company’s total assets and auditors’ accumulated tenure) have a greater impact on auditor’s tenure and they are positive significant correlations. As to auditors whose tenure beyond the mandatory tenure, agency costs (numbers of subsidiaries and numbers of board of directors) have a greater impact on auditor’s tenure.