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題名:審計人員品質與審計集中度對會計師事務所經營績效之影響
作者:楊怡芳
作者(外文):Yi-Fang Yang
校院名稱:雲林科技大學
系所名稱:管理研究所博士班
指導教授:陳燕錫
傅鍾仁
學位類別:博士
出版日期:2010
主題關鍵詞:DEA會計師事務所經營績效審計集中度審計人員品質Auditor qualityAuditor concentrationDEAAudit firmOperating performance
原始連結:連回原系統網址new window
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本文以2002-2006年「會計師事務所服務業調查報告」的追蹤資料(panel data),探討會計師業審計人員品質與市場競爭程度對經營績效之影響。本文之經營績效包含營運效率及財務績效,且市場競爭程度係以審計集中度衡量之,並以Tobit和OLS迴歸進行分析。實證結果發現,首先,審計人員品質對事務所經營績效有正向影響。其次,代表市場競爭程度的審計集中度,其值愈高則事務所經營績效愈好。反之亦然。此外,審計人員品質與審計集中度之交互作用正向影響事務所經營績效。亦即在審計市場競爭程度的影響下,藉由審計人員品質所產生的市場區隔,得以讓擁有高審計人員品質的會計師事務所取得競爭優勢,進而維持營運效率及提升財務績效。本文研究結果補充過去相關研究文獻之證據,同時對於實務上管理者如何在市場競爭程度影響下,透過專業人力品質以提升經營績效,具有重要管理意涵。
In defining audit quality, DeAngelo(1981) assumes that the probability of discovering a breach or errors in client’s accounting system is positive and fixed, implying no variation in auditor’s competency. As no information about auditor’s competency is available, prior studies instead measure audit quality from the perspective of audit clientele. Equipped with the information about auditor’s technical competency, this study relaxes the constant auditor’s competency assumption and constructs a human resources-based auditor quality on basis of prior studies. Further, this study examines the direct and interactive effects of auditor quality on performance by taking account of the market competition measured by auditor concentration. Empirical data are from the 2002-2006 Survey Report of Audit Firms in Taiwan. We define performance of audit firm as operating efficiency and financial performance, net income. Our findings first demonstrate that the direct effects of auditor quality on firm performance are significantly positive. Furthermore, the interactive effect of auditor quality and auditor concentration on financial performance is also positive significantly, indicating that auditor quality interacts with market competition improves performance. To the best of our knowledge, no prior study addresses this issue. In consequence, findings obtained in this study contribute to the audit-related literature and convey managerial implications to the practitioners.
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