本研究探討會計師合作關係對公費與審計品質之影響，公費區分為審計公費、非審計公費、總公費，審計品質衡量方式為裁決性應計數及實質盈餘管理，會計師合作關係按照主(副)簽各別計算一階及二階段之合作人數。由於2009年公費具有完整資訊，故樣本期間為2009年至2017年。實證發現一階副簽合作人數對總公費呈顯著正相關，代表副簽合作人數愈多，彼此分享的資源愈多，公司願意支付的總公費愈高。本文將總公費區分審計公費及非審計公費時，發現一階及二階副簽合作人數與非審計公費呈顯著正相關，與實務上將資深合夥人列為副簽之情形相符。再者，本研究再針對會計師合作人數與審計品質間之關係進行探討，實證發現二階副簽合作人數與裁決性應計數之絕對值呈顯著負相關，代表副簽合作人數愈多，裁決性應計數之絕對值愈低，審計品質愈高；二階主簽會計師合作人數與實質盈餘管理呈顯著正相關，代表二階主簽合作人數愈多，公司轉向調整實質盈餘管理，故實質盈餘管理愈高。透過本文實證結果，可以證實會計師合作人數愈多，能彼此分享資源及有較多查核經驗。

In this study, we investigate the impact of auditors’ cooperation on audit fee and audit quality. We investigate the audit fee, non-audit fee, total fee, absolute discretionary accruals and real earnings management. We access the number of auditors’ cooperation through the first and the second stages of the lead (concurring) signing auditors’ cooperation. The sample period is from 2009 to 2017 due to the complete information of the audit fee. Our empirical findings show that the number of first-stage concurring auditors’ corporation is significantly positive associated with the audit fee, which indicates that auditors’ corporation can gather more resources and charge higher audit fees. We further divide the total fee into audit fees and non-audit fees. It was found that the number of the first-stage and the second-stage concurring auditors’ cooperation was significantly positive associated with non-audit fee, which was consistent with the fact that concurring auditors are usually more senior partners. Furthermore, we investigate the relationship between auditors’ cooperation and audit quality. We find that the number of the first-stage and the second-stage concurring auditors’ corporation is significantly negative associated with the absolute discretionary accruals, indicating that the more concurring auditors’ cooperation, the lower discretionary accruals, and the higher audit quality. Moreover, the second-stage lead auditors’ cooperation is significantly positive associated with real earnings management, indicating that the second-stage lead auditors’ cooperation will forced the firms they audited to resort to real earnings management. Our empirical results confirm that the more the number of auditors’ cooperation, the more the resources can be shared between auditors, and greater auditing experience.

第壹章　緒論	                        1
  第一節  研究背景與動機	                1
  第二節　研究目的	                5
  第三節　研究架構與流程	                5
第貳章　文獻探討與假說發展	        7
  第一節　會計師合作關係	                7
  第二節　審計公費及非審計公費	        11
  第三節　裁決性應計數與實質盈餘管理	12
  第四節　研究假說	                13
第参章　研究設計	                        14
  第一節　研究架構	                14
  第二節　研究模型與變數衡量	        14
  第三節　樣本選取與資料來源	        21
第肆章  實證結果	                        24
  第一節  敘述性統計	                24
  第二節  相關係數分析	                26
  第三節  迴歸分析	                29
第伍章  結論與建議	                33
  第一節  結論與建議	                33
  第二節  預期貢獻	                33
參考文獻	                                35

圖目錄
圖1  一階及二階主簽會計師合作關係圖	4
圖2  一階及二階副簽會計師合作關係圖	4
圖3　研究流程圖	6

 
表目錄
表1  樣本選取及產業分布圖	22
表2  全部樣本之敘述性統計(N=11,719)	25
表3  總公費相關係數分析表	27
表4  審計品質相關係數分析表	28
表5  會計師合作關係與公費之迴歸分析	30
表6  會計師合作關係與裁決性應計數之迴歸分析	31
表7  會計師合作關係與實質盈餘管理之迴歸分析	32

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