本研究根據Lee et a1. (1999) 之分析性模型進行推論建立實證假說，並以 問卷調查方式蒐集資料，以探討會計師行業進入門檻中之會計師考試錄取人數改變對審計市場造成的影響。調查對象包括會計學系學生、尚未通過會計師考試之會計師事務所員工、以及會計師。研究結果與實證假說幾乎全部一致：學生及員工認為近年來會計師考試錄取人數偏低；然而，已經通過會計師考試的會計師則認為錄取人數偏多；平均而言，受訪者認為增加會計師考試錄取人數將使審計公費、會計師事務所利潤及執業會計師個人利益降低；同時亦將增加審計供給並提昇客戶之利益。會計學系學生及會計師認為增加會計師考試錄取人數對「五大」會計師事務所之審計品質無顯著影響，但將減低「非五大」會計師事務所之審計品質；會計師事務所員工則認為將增加「五大」會計師事務所的審計品質，而對「非五大」之審計品質無顯著影響。此外，會計師認為會計師考試錄取人數改變對「非五大」會計師事務所之影響程度，在審計品質、審計公費、事務所利潤及執業會計師個人利益方面，與對「五大」會計師事務所的影響程度並不相同；所屬事務所規模不同之會計師，對於會計師錄取人數改變對「五大」或「非五大」可能影響之看法也不盡相同，顯示在從事會計師考試制度之相關研究時不可忽略事務所規模所造成的影響。

Based on the analytical model proposed by Lee et al. (1999), this research establishes empirical research hypotheses on the effects of changes in the numbers of the CPA examination passing candidates on the audit market in Taiwan. Survey data is used in testing these hypotheses. Subjects include the accounting students, employees in the CPA firms and the practicing CPAs. Our empirical results are in large consistent with the research hypotheses. The students and employees believed that the quantities of the passing candidates should be increased, while the practicing CPAs deemed that the quantities should be lowered. The subjects on average felt that an increase in the size of the passing candidates would reduce the audit fee, the profits of the CPA firms, and the personal benefit of the practicing CPAs, while the net benefits to the clients would be augmented. Furthermore, the students and the practicing CPAs believed that the change had no effect on the audit quality of the “Big Five” CPA firms, but would lower that of the smaller firms. On the other hand, the employees supposed that the change would increase the audit quality of the “Big Five”, but had no effect on the audit quality of the other firms. The empirical results also indicate that, in terms of audit quality, audit fees, benefits of the practicing CPAs, and profits of the firms, the extent to which the “Big Five” firms were affected by the change was different from that of the smaller firms. This means that size is an important factor when conducting empirical or analytical research on the effects of changes in CPA practicing environment. In all, the empirical results are consistent with the hypotheses derived from Lee et al. (1999).