本文探討新任合夥人承擔之客戶風險是否會高於一般合夥人，並進一步分析新任合夥人承接新客戶是否承擔較高之風險；在雙簽制度下女性合夥人是否會弱化新任合夥人承擔客戶較高經營風險；在雙簽制度下若副查合夥人為產業專家是否會影響主查之新任合夥人承擔客戶風險偏好。由於我國屬於低訴訟風險國家，且審計訴訟案件懲罰係針對合夥人個人，因此合夥人間相互監督效果不佳，導致合夥人可能會為了達成公費目標惡性競爭或是因為客戶留存壓力而冒險承接較高經營風險之客戶，尤其是新任合夥人擁有較少的資源與產業查核經驗，對於會計師事務所訂定的組織目標產生極大的壓力，且在不利的情況下冒險被認為是一種機會，因此新任合夥人可能會為了不被組織淘汰或為了達成組織目標後產生的利益而做出過度冒險的行為。結果發現，新任合夥人承接客戶之財務風險，相對於一般合夥人客戶之財務風險較低。不論主查或副查新任合夥人所承接的客戶的財務風險皆相對於一般合夥人承接客戶的風險相對低。此結果與本文假設相反，由於四大會計師事務所透過風險部門篩選客戶，且客戶的經營風險是影響新任合夥人查核風險及經營風險的關鍵因素，因此新任合夥人在承接客戶時更在乎客戶的財務風險，避免承接較高財務風險之客戶。

This paper examines whether the new partners’ customer risk is higher than the general partners and analyzes whether the new partners will undertakes a higher risk of new clients; whether the gender of partner will weaken high operating risk of the new partner under the dual attestation system; whether the auditor industry specialization will weaken the new partner of the bear customer risk appetite. Partners achieve the goal of organization resulting in vicious competition. Because new partners have less experience and resources will devise great pressure on the goal of organization. Risk taking is considered to be an opportunity in adverse circumstances, so the new partners may be overly risky in order not to be phased out or to achieve the benefits of an organization's goals. The results show that new partners will undertake the customer's risk, compared to the general partner of the customers’ risk is low. The risk of the clients is low relative to the new partners’. The results are contrary to the assumptions of this paper. Since the four major accounting firms screen customers through the risk department and the customer's risk is a key factor influencing the risk of the new partner, the new partners are more concerned with the financial risk of clients, and avoid undertaking higher financial risk of customers.

目  錄
第壹章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	2
第三節 研究流程	3
第貳章 文獻探討	4
第一節 承接客戶的經營風險	4
第二節 合夥會計師承接客戶決策	9
第三節 合夥人權力	12
第四節 新任合夥人承擔客戶經營風險	17
第參章 研究方法	20
第一節 資料來源與樣本選取	20
第二節 變數衡量	21
第肆章 實證結果分析	26
第一節 敘述性統計	26
第二節 相關係數分析	28
第三節 迴歸結果分析	30
第肆章 研究結論、限制及建議	44
第一節　研究結論	44
第二節　研究限制及建議	45
參考文獻	47
圖目錄
圖1-1　研究流程圖	3
圖2-1　會計師事務所承接客戶決策過程流程圖	10
表目錄
表4-2　變數之相關係數分析	29
表4-3-1　主查或副查為新任合夥人的風險偏好	31
表4-3-2　主查為新任合夥人的風險偏好	32
表4-3-3　副查為新任合夥人的風險偏好	33
表4-4-1　主查或副查為新任合夥人承接新客戶時的風險偏好	37
表4-4-2　主查新任合夥人承接新客戶時的風險偏好	38
表4-4-3　副查新任合夥人承接新客戶時的風險偏好	40
表4-4-4　新任合夥人與女性合夥人承接客戶之風險偏好	41
表4-4-5　主查為新任合夥人副查為產業專家承接客戶的風險偏好	43

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