過去少有研究探討會計師事務所與產業競爭程度的關係,且目前國內尚無探討會計師事務所與會計師個人與產業競爭程度之關聯性,因此本研究以民國72年至98年之台灣上市上櫃公司為樣本,探討企業的產業競爭程度,是否會影響企業選擇會計師事務所,再進一步探討企業在選擇會計師個人時,是否也會受到產業競爭程度所影響。本研究認為競爭程度強的企業,在選擇會計師事務所時,會受到產業專精度與競爭效果兩股力量的拉扯所影響。實證結果發現,當企業的產業競爭程度愈強時,企業為了避免發生與競爭對手在同一事務所而產生知識外溢的現象,寧願放棄具有產業專精度的事務所,而選擇其他會計師事務所。在會計師個人方面,實證結果也顯示,當企業的產業競爭程度愈強時,企業則愈不願意選擇具有產業專精度的會計師。此外,本研究亦發現產業競爭程度更會影響企業選擇會計師個人。
This dissertation investigates the relationship between audit firms and the degree of clients’ industry competition. Using the sample comprised of listed firms in Taiwan from year 1983 to year 2009, this dissertation explores the effect of the degree of clients’ industry competition on the choices of audit firms. Furthermore, I examine the influence of the degree of clients’ industry competition on the choices of individual auditors. This dissertation finds that the when clients’ industry is more competitive, the client tends to avoid choosing the same audit firms which their competitors engages, even if the audit firms are attributed to industry specialization. In the context of individual auditors, this dissertation also finds that the client not only avoids hiring the same audit firms but also the same individual auditors with their competitors.