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題名：會計師事務所辦公室層級產能、審計定價及審計品質
作者：余駿展 引用關係
作者(外文)：Chun-ChanYu
校院名稱：國立成功大學
系所名稱：會計學系
指導教授：吳清在
黃華瑋
學位類別：博士
出版日期：2018
主題關鍵詞：機會成本；未使用產能；審計公費；審計品質；opportunity costs；unused capacity；audit fees；audit quality
原始連結：連回原系統網址new window
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使用經濟學機會成本之概念，本研究解釋並檢定未使用產能與審計定價間的關係，並調查是否存在其他因素調節此關聯性。實證結果指出，本研究使用的事務所辦公室未使用產能衡量指標與審計公費存在負相關，且無論是四大或非四大事務所之客戶，此關係皆存在。此外，我發現當事務所辦公室在爭取新客戶時，未使用產能與審計定價間的負向關係會增強，本研究將其歸因為競爭增強所造成。本研究也發現未使用產能與審計定價間的負向關係，主要是由中小規模或較不具備產業專家特質的事務所辦公室所造成，其原因可能是較大規模或城市級產業專家事務所辦公室較會有客戶間比較公費的壓力、想保護品牌價值及想要釋放高審計品質聲譽訊號的努力，或者也可能是因為這類的事務所辦公室管理未使用產能的能力較強。然而，當使用未使用產能作為審計人員壓力的代理變數時，本研究並未發現未使用產能與審計品質有正向關聯的一致性證據。此結果可能代表本研究使用的事務所辦公室未使用產能衡量指標無法精確衡量個別審計人員所面臨的壓力，以及/或事務所的品質控制及諮詢機制在某種程度確保了一致的審計品質。
Resorting to the economics concept of opportunity cost, this study explains and tests the association between unused capacity pertaining to normal audit tasks and audit pricing, and investigate if there exists any factors that moderate this association. The empirical results verify that my measures of unused capacity for city offices are negatively associated with audit fees, and the relation holds for both Big 4 and Non-Big 4 auditees. Furthermore, the association is magnified when bidding on new clients due to enhanced competition. This study also finds that the negative association is driven by small- and medium-size city offices, or audit offices with less industry expertise, which may indicate that larger and city-level industry leader offices may be more reluctant to consider unused capacity when pricing audit fees due to the potential pressure from auditees to compare audit fees, protection of brand perception, and efforts to signal a reputation of higher audit quality, or they are better able to manage unused capacity. However, using unused capacity to proxy for auditors’ pressure, this study does not find consistent evidence that higher unused capacity is associated with better audit quality, which may indicate that my measures cannot accurately represent the pressure that individual auditors face and/or that quality control and firm-wide consultation mechanisms function to some extent in assuring uniform audit quality.
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