台灣自2016年起規範上市櫃公司之查核意見需報導關鍵查核事項，以改善企業資訊之透明度，降低企業與外部投資人之資訊不對稱。我國也因為會計師雙簽制度，使會計師間因合作簽證關係形成工作連結，故本文旨在探討會計師合作關係與關鍵查核事項對價值攸關性之影響。本文將會計師合作關係分為主簽一階及主簽二階之合作人數，探討不同公司被報導相同關鍵查核事項時，即使查核會計師非為審計產業專家，然透過較高之會計師合作人數，是否能達到與審計產業專家相似的審計品質。實證發現，本文以是否為產專及合作人數高低區分為四組，而在一階及二階之高合作關係且為產專之組合下，相較於高合作人數非產專及低合作人數產專組別，該組有顯著較高之價值攸關性；再者，本文進一步將高合作人數非產專組與低合作人數產專組進行比較，結果發現此二組別之價值攸關性無顯著差異，代表並無證據支持高合作人數與產業專家之審計品質間存在顯著差異。希冀透過本文實證結果，提供企業委任會計師之選擇方向。

Beginning in 2016, audit opinions of publicly traded companies in Taiwan were required to report key audit matters to increase the transparency of corporate information and reduce information asymmetry between companies and outside investors. Due to the dual attestation system in Taiwan, auditors also form work connections from their collaborations. This study therefore examined the influence of auditor networks and key audit matters on value relevance. Dividing auditor networks by the number of lead auditors in the first and second stages, this study investigated whether a larger number of collaborating auditors without industry specialization can achieve the same level of audit quality as a smaller number of collaborating auditors with industry specialization in companies where identical key audit matters are reported. The samples were divided into four groups depending on whether the auditors had or did not have industry specialization and whether the number of collaborating auditors was high or low. The high-collaboration/industry specialization group produced significantly higher value relevance than the high-collaboration/no industry specialization group and the low-collaboration/industry specialization group. Furthermore comparison of the high-collaboration/no industry specialization group and the low-collaboration/industry specialization group revealed no significant differences between them in value relevance. This means that there is no evidence to support that significant differences exist between the auditor quality of high numbers of collaborators and that of auditors with industry specialization. It is hoped that the empirical results of this study can provide companies with reference when they choose auditors.

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	6
第貳章	文獻探討與假說發展	8
第一節	會計師合作關係	8
第二節	關鍵查核事項之文獻	12
第三節	審計產業專家	15
第四節	研究假說	17
第参章	研究設計	19
第一節	研究架構	19
第二節	變數衡量與研究模型	20
第三節	樣本選取與資料來源	24
第肆章	實證結果	26
第一節	敘述性統計	26
第二節	相關係數分析	28
第三節	迴歸分析	30
第四節	敏感性分析	40
第伍章	結論建議與限制	41
參考文獻	42

圖 1 研究流程圖	7
圖 2 研究架構圖	19
圖 3 一階及二階主簽會計師合作關係	22

表 1 簽證合作人數與產業專家比例組合圖	21
表 2 各年度各產業分布情況	25
表 3 全部樣本之敘述性統計(N=4,503)	27
表 4 相關係數分析表	29
表 5 主簽會計師合作關係之迴歸分析	33
表 6 會計師合作關係與產業專家之組合(高合作、產專V.S.高合作、非產專)	34
表 7 會計師合作關係與產業專家之組合(高合作、產專V.S.低合作、產專)	35
表 8 會計師合作關係與產業專家之組合(高合作、非產專V.S.低合作、產專)	36
表 9 會計師合作關係與產業專家之組合(高合作、非產專V.S.低合作、產專)	37
表10 一階主簽會計師合作關係與產業專家之組合……………………………...38
表11 二階主簽會計師合作關係與產業專家之組合……………………………...39

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