淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


系統識別號 U0002-1307202008475200
中文論文名稱 會計師合作關係與關鍵查核事項之價值攸關性:兼論審計產業專家之影響
英文論文名稱 The Value Relevance of Auditors’ Cooperative Relationship and Key Audit Matter: Auditor Industry Specialization Perspective
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 108
學期 2
出版年 109
研究生中文姓名 許孟蓁
研究生英文姓名 Meng-Chen Hsu
學號 607600227
學位類別 碩士
語文別 中文
口試日期 2020-06-22
論文頁數 49頁
口試委員 指導教授-張瑀珊
指導教授-孔繁華
委員-林芳綺
委員-張謙恆
委員-張瑀珊
中文關鍵字 會計師合作關係  關鍵查核事項  審計產業專家  價值攸關性 
英文關鍵字 Auditor network  Kam audit matter  Auditor industry Specialization  Value relevance 
學科別分類
中文摘要 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。
英文摘要 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.
論文目次 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
參考文獻 尤隨樺與張武鈞,2014,社會網絡特性與創新績效之關係:網絡規模與網絡結構之影響。會計評論,第58期:01-132。
王淑娟,2011,會計師雙簽制度在現時環境下之探討,國立台灣大學會計學系未出版論文。
古鳳霖,2013,產業專精會計師與裁決性應技術之關聯性-以非四大會計師事務所為例,中原大學會計學系未出版碩士論文。
史雅男、陳英傑與陳筱雯,2019,公司治理、國際化程度與經理人薪酬之關聯性研究,台灣管理學刊,第19卷第2期:23-41。
朱芯儀,2016,審計準則公報第58號「查核報告中關鍵查核事項之溝通」,會計研究月刊,第369期:88-92。
李佳蓓與王茂昌,2019,台灣企業之公司治理與盈餘穩健性的關聯性,企業管理學報:第44卷第2期。
李建然、陳政芳與李啟華,2003,董監事持股集中度與會計師獨立性對會計師出具繼續經營疑慮查核意見之影響,當代會計,第4卷第2期:191-210。
杜榮瑞、陳煬楊與黃馨儀,2019,企業社會責任績效與 CEO 薪酬的關係,當代會計,第20卷第1期 :1-28。
林嬌能,2017,會計產業專家、會計師公費與企業租稅規劃相關性之研究。會計學報,第7卷第1期:51-88。
姜家訓與楊雅雯,2005,會計師事務所之產業專精及查核年資與盈餘品質之關係,當代會計,第6卷第1期:23-60。
范宏書、陳慶隆與吳靜宜,2007,審計客戶重要性與會計師的產業專精程度對公司盈餘品質之影響:審計組別之證據,文大商館學報,第12卷第1期:75-107。
徐一峰,2018,公司治理與關鍵查核事項之關聯性,銘傳大學會計學系未出版碩士論文。
張益民,1996,公開發行公司會計師雙簽制度與審計風險關聯性之研究,國立政治大學會計學系未出版碩士論文。
陳芊匯,2008,會計師產業之社會網絡分析,國立臺灣大學會計學系未出版碩士論文。
陳宜伶與林宛瑩,2013,獨立董監之設置決策與績效,管理與系統,第20卷第4期:697-725。
陳姿瑄,2016,盈餘管理、產業專家會計師查核與股票報酬波動性關聯性之研究,中原大學會計學系未出版碩士論文。
陳政芳與李啟華,2006,國內會計師產業知識之衡量基礎,中山管理評論,第14卷第3期:687-713。
陳素緞與陳鈺薏,2014,會計師簽證制度與法律責任之探討:以力霸案之觀點,會計與公司治理,第9卷第1期:63-78。
陳雪如、林琦珍與柯佳玲,2009,自願性資訊揭露對財務報導舞弊偵測之研究,會計與公司治理,第6卷第2期:1-30。
陳榆安,2017,會計師簽證社群網路與盈餘品質,輔仁大學會計學系未出版碩士論文。
陳穗婷、陳計良與陳虹吟,2019,新式查核報告對財務報表資訊揭露之影響,中原企管評論,第17卷第1期:59-82。
曾家璿與史雅男,2019,會計師產業專精與關鍵查核事項揭露之關聯。中華會計學刊,第15卷第1期:37-76。
曾乾豪、張瑀珊與薛敏正,2012,個別會計師查核簽證家數與企業盈餘品質,中華會計學刊,第8卷第2期:217-256。
黃怡縈,2015,審計準則公報第57號「財務報表查核報告」之介紹,會計研究月刊,第361期:61-64。
黃德芬與陳秀婷,2011,雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響,會計審計論叢,第1卷第1期:25-60。
廖益興、高儷華與單騰笙,2018,產業專精之查核是否能減緩企業之財稅差異?中原企管評論,第46卷第1期:125-178。
鄭宏哲、蘇淑慧與呂倩如,2013,董事會特性暨會計師產業專精於權益資金成本之研究,會計審計論叢,第3卷第2期:27-59。
薛敏正、黃劭彥、劉福運與林惠秋,2019,會計師事務所內合夥人間之網絡關係與盈餘資訊性,會計審計論叢,第9卷第1期:43-73。
謝慧津,2017,會計師簽證社群網路對簽發繼續經營疑慮審計意見之可能性的影響,輔仁大學會計學系未出版碩士論文。
蘇祉瑜,2017,會計師簽證社群網路與審計公費,輔仁大學會計學系未出版碩士論文。
李訓孝,2014,會計師聯合簽證人數與審計品質關聯性之研究,東海大學會計學系未出版碩士論文。

Backof, A. G., Bowlin, K., & Goodson, B. M. (2018). The importance of clarification of auditors’ responsibilities under the new audit reporting standards. Available at SSRN 2446057.
Bae, G. S., Choi, S. U., & Lee, J. E. (2019). Auditor industry specialization and audit pricing and effort. Auditing: A Journal of Practice & Theory,38(1), 51-75.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A journal of practice & Theory,22(2), 71-97.
Barnes, J. A. (1954). Class and committees in a Norwegian island parish. Human relations, 7(1), 39-58.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting review, 443-465.
Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.
Bedard, J. C., & Biggs, S. F. (1991). The effect of domain-specific experience on evaluation of management representations in analytical procedures. Auditing-a Journal of Practice & Theory, 10, 77-90.
Bédard, J., Coram, P., Espahbodi, R., & Mock, T. J. (2016). Does recent academic research support changes to audit reporting standards? Accounting Horizons, 30(2), 255-275.
Berkman, H., Cole, R. A., & Fu, L. J. (2009). Expropriation through loan guarantees to related parties: Evidence from China. Journal of Banking & Finance, 33(1), 141-156.
Bianchi, P. A. (2018). Auditors’ joint engagements and audit quality: evidence from Italian private companies.Contemporary Accounting Research, 35(3), 1533-1577.
Bills, K. L., Cunningham, L. M., & Myers, L. A. (2016). Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review, 91(3), 767-792.
Brasel, K., Doxey, M. M., Grenier, J. H., & Reffett, A. (2016). Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review, 91(5), 1345-1362.
Brickley, J. A., Coles, J. L., & Terry, R. L. (1994). Outside directors and the adoption of poison pills. Journal of financial Economics, 35(3), 371-390.
Brown, B., & Butler, J. E. (1995). Competitors as allies: a study of entrepreneurial networks in the US wine industry. Journal of Small Business Management, 33(3), 57.
Brown, T., Majors, T. M., & Peecher, M. E. (2016). The impact of a higher intent standard on auditors' legal exposure and the moderating role of jurors' legal knowledge.
Burt, R. S. (2009). Structural holes: The social structure of competition. Harvard university press.
Byrd, J. W., & Hickman, K. A. (1992). Do outside directors monitor managers? Evidence from tender offer bids. Journal of financial economics, 32(2), 195-221.
Carson, E. (2009). Industry specialization by global audit firm networks. The Accounting Review, 84(2), 355-382.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public policy, 19(4-5), 285-310.
Chin, C. L., & Chi, H. Y. (2009). Reducing restatements with increased industry expertise. Contemporary Accounting Research,26(3), 729-765.
Christensen, B. E., Glover, S. M., & Wolfe, C. J. (2014). Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest?. Auditing: A Journal of Practice & Theory, 3(4), 71-93.
DeFond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory,19(1), 49-66.
Dietrich, J. R., Kachelmeier, S. J., Kleinmuntz, D. N., & Linsmeier, T. J. (2001). Market efficiency, bounded rationality, and supplemental business reporting disclosures. Journal of Accounting Research, 39(2), 243-268.
Dunn, K. A., & Mayhew, B. W. (2004). Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9(1), 35-58.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
Faems, D., Van Looy, B., & Debackere, K. (2005). Interorganizational collaboration and innovation: Toward a portfolio approach. Journal of product innovation management, 22(3), 238-250.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of political economy, 88(2), 288-307.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Fuller, S. (2015). The effect of auditor reporting choice and audit committee oversight strength on management financial disclosure decisions.
Gallery, G., Gallery, N., & Supranowicz, M. (2008). Cash‐based related party transactions in new economy firms. Accounting Research Journal.
Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016). Early evidence on the effects of critical audit matters on auditor liability. Current Issues in Auditing, 10(1), A24-A33.
Gold, A., Gronewold, U., & Pott, C. (2012). The ISA 700 auditor's report and the audit expectation gap–do explanations matter? International Journal of Auditing, 16(3), 286-307.
Guan, Y., Su, L. N., Wu, D., & Yang, Z. (2016). Do school ties between auditors and client executives influence audit outcomes? Journal of accounting and economics, 61(2-3), 506-525.
Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of accounting and Economics, 47(3), 265-287.
Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543-1587.
Hammersley, J. S. (2006). Pattern identification and industry‐specialist auditors. The Accounting Review, 81(2), 309-336.
Harper, R. M., Mister, W. G., & Strawser, J. R. (1987). The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research, 327-330.
He, X., Pittman, J. A., Rui, O. M., & Wu, D. (2017). Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review, 92(5), 61-87.
Hermalin, B. E., & Weisbach, M. S. (2012). Information disclosure and corporate governance. The journal of finance, 67(1), 195-233.
Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search‐facilitating technology improve the transparency of financial reporting? The Acounting Review, 79(3), 687-703.
Hogan, C. E., & Jeter, D. C. (1999). Industry specialization by auditors. Auditing: A Journal of Practice & Theory, 18(1), 1-17.
Ibrahim, H., & Samad, F. A. (2011). Corporate governance mechanisms and performance of public-listed family-ownership in Malaysia. International Journal of Economics and Finance, 3(1), 105-115.
Johnson, P. E., Jamal, K., & Berryman, R. G. (1991). Effects of framing on auditor decisions. Organizational Behavior and Human Decision Processes, 50(1), 75-105.
Kachelmeier, S. J., Schmidt, J. J., & Valentine, K. R. I. S. T. E. N. (2017). The disclaimer effect of disclosing critical audit matters in the auditor’s report. Available at SSRN, 2481284.
Klai, N., & Omri, A. (2011). Corporate governance and financial reporting quality: The case of Tunisian firms. International business research, 4(1), 158-166.
Klueber, J., Gold, A., & Pott, C. (2018). Do key audit matters impact financial reporting behavior? Available at SSRN 3210475.
Knudsen, M. P. (2007). The relative importance of interfirm relationships and knowledge transfer for new product development success. journal of Product innovation Management, 24(2), 117-138.
Kohlbeck, M. J., & Mayhew, B. W. (2004, September). Related party transactions. In AAA 2005 FARS Meeting Paper.
KOHLER, A., Ratzinger-Sakel, N., & THEIS, J. (2016). Does the reporting of key audit matters affect the auditor’s report’s communicative value. Experimental evidence from.
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management? Accounting horizons, 17, 1-16.
Kwon, S. Y., Lim, C. Y., & Tan, P. M. S. (2007). Legal systems and earnings quality: The role of auditor industry specialization. Auditing: A Journal of Practice & Theory, 26(2), 25-55.
Liu, J., Wang, Y., & Wu, L. (2011). The effect of guanxi on audit quality in China. Journal of Business Ethics, 103(4), 621.
Mitchell, J. C. (1969). The concept and use of social networks. Social networks in urban situations.
Moroney, R., Phang, S. Y., & Xiao, X. (2020). When Do Investors Value Key Audit Matters? European Accounting Review, 1-20.
Owhoso, V. E., Messier, Jr, W. F., & Lynch, Jr, J. G. (2002). Error detection by industry‐specialized teams during sequential audit review. Journal of accounting research, 40(3), 883-900.
Petrov, E., & Stocken, P. C. (2019). Regulatory Standards, Auditor Industry Specialization, and Audit Quality.
Raab, J. (2019). Powell (1990): Neither Market nor Hierarchy: Network Forms of Organization. In Schlüsselwerke der Netzwerkforschung (pp. 461-463). Springer VS, Wiesbaden.
Saito, Y., & Takeda, F. (2014). Global audit firm networks and their reputation risk. Journal of Accounting, Auditing & Finance, 29(3), 203-237.
Seavey, S. E., Imhof, M. J., & Westfall, T. J. (2018). Audit firms as networks of offices. Auditing: A Journal of Practice & Theory, 37(3), 211-242.
Simunic, D. A., & Stein, M. T. (1990). Audit risk in a client portfolio context. Contemporary Accounting Research, 6(2), 329-343.
Sirois, L. P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141-162.
Smith, K. (2019). Tell me more: A content analysis of expanded auditor reporting in the United Kingdom. Available at SSRN 2821399.
Solomon, I., Shields, M. D., & Whittington, O. R. (1999). What do industry-specialist auditors know? Journal of accounting research, 37(1), 191-208.
Stein, S. E. (2019). Auditor industry specialization and accounting estimates: Evidence from asset impairments. Auditing: A Journal of Practice & Theory, 38(2), 207-234.
Su, L. N., & Wu, D. (2019). Is audit behavior contagious? Teamwork experience and audit quality by individual auditors. Teamwork Experience and Audit Quality by Individual Auditors.
Thorgren, S., Wincent, J., & Örtqvist, D. (2009). Designing interorganizational networks for innovation: An empirical examination of network configuration, formation and governance. Journal of Engineering and Technology Management, 26(3), 148-166.
Velte, P., & Issa, J. (2019). The impact of key audit matter (kam) disclosure in audit reports on stakeholders’ reactions: a literature review. Problems and Perspectives in Management, 17(3), 323.
Velury, U., Reisch, J. T., & O'Reilly, D. M. (2003). Institutional ownership and the selection of industry specialist auditors. Review of Quantitative Finance and Accounting, 21(1), 35-48.
Walker, G., Kogut, B., & Shan, W. (1997). Social capital, structural holes and the formation of an industry network. Organization science, 8(2), 109-125.
Wasserman, S., & Faust, K. (1994). Social network analysis: Methods and applications (Vol. 8). Cambridge university press.
Zerni, M., KALLUNKI, J. P., & Nilsson, H. (2010). The entrenchment problem, corporate governance mechanisms, and firm value. Contemporary Accounting Research, 27(4), 1169-1206.
Zhou, M. (2019). The effect of key audit matters on firms' capital cost: evidence from chinese market. Available at SSRN 3470587.
Zimmer, C. (1986). Entrepreneurship through social networks. The art and science of entrepreneurship. Ballinger, Cambridge, MA,3, 23.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2025-07-14公開。
  • 同意授權瀏覽/列印電子全文服務,於2025-07-14起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2486 或 來信