本研究以集團企業之產業關聯度及委託相同會計師查核之委任頻率作為探討主軸，並觀察兩者的高低程度是否與會計師產業專精度及審計品質相關。實證結果發現集團之產業關聯度與委任頻率呈顯著正相關，可能的原因為集團企業欲提供較佳品質之財務報表勝過保護營業秘密。進一步將樣本分組後發現，以委任頻率分組之集團企業，僅高委任頻率者之產業關聯度與會計師產業專精度呈顯著正相關，而高產業關聯度及低產業關聯度之集團企業，其委任頻率則分別與會計師之產業專精度呈顯著正相關，顯示集團企業不論其產業關聯度高低，當委任頻率較高時可能傾向委任較具產業專精度之會計師，抑或是會計師在同時間查核較多家公司時逐漸獲得更多產業專精之查核經驗及技巧。在審計品質結果方面，全部樣本及高委任頻率之集團企業，其產業關聯度與裁決性應計數絕對值呈顯著負相關，表示當高委任頻率之集團，產業關聯度也較高時，審計品質較佳。本研究之結果有助於提供集團財務報表查核之特別考量證據，也建議觀察集團企業時應將產業關聯度及委任頻率納入考量。

This study explores the relationship between an affiliated business group’s business relatedness and the frequency of audit by the same audit partner, and tries to decide if the levels of the aforementioned phenomena are correlated to auditor industry specialization and audit quality. Empirical results indicate that there is a significant positive correlation between affiliated business groups’ business relatedness and the frequency of audit by the same audit partner. We presume that this is because business groups tend to place a priority over higher-quality financial statements than its trade secrets. We then further sorted and grouped samples, discovering that among these business groups, which were grouped by audit frequency, only those with a higher audit frequency have a significant positive correlation with an auditor’s industry expertise. Business groups, regardless of its business relatedness, have a significant positive correlation with an auditor’s industry expertise. This demonstrates that all business groups tend to hire industry specialist auditors. Another possibility might be that auditors who have to audit a large number of firms have been acquiring experience and skills and developing their industry expertise in the process. As to the audit quality, both “all of the samples” and “the business groups with higher audit frequency” exhibit a significant negative correlation between their business relatedness and the absolute value of discretionary accruals. This indicates that business groups with higher audit frequency and business relatedness tend to have higher audit quality. Research results will serve as evidence for business groups when they are having special considerations—audits of group financial statement. We also suggest that business relatedness and the frequency of audit by the same audit partner should be taken into consideration when assessing a business group.

目錄
第壹章 緒論	1
第一節 研究動機與背景	1
第二節 研究目的	3
第三節 研究架構與流程	3
第貳章 文獻探討與假說發展	5
第一節 集團企業	5
第二節 審計產業專家與審計品質	11
第參章 研究方法	13
第一節 樣本選取與資料來源	13
第二節 研究模型及變數衡量	13
第肆章 研究結果	23
第一節 樣本分佈表	23
第二節 敘述性統計與單變量分析	25
第三節 相關係數分析	29
第四節 迴歸結果分析	33
第五節、敏感性分析	38
第伍章 結論與建議	43
第一節 研究結論	43
第二節 研究限制及未來研究建議	44
參考文獻	45



表目錄
表2-1 多角化策略類型整理	8
表2-2 相關多角化與非相關多角化	8
表3-1台塑集團部分子公司之主簽會計師	14
表4-1 樣本分佈表	24
表4-2 敘述性統計	26
表4-3 相關係數表	30
表4-4 集團企業之產業關聯度對其會計師委任頻率之迴歸結果	33
表4-5 集團企業之產業關聯度對會計師產業專精程度之迴歸結果	34
表4-6 集團企業之委任頻率對會計師產業專精程度之迴歸	35
表4-7 集團企業之產業關聯度對裁決性應計數絕對值之迴歸結果	36
表4-8 集團企業之委任頻率對裁決性應計數絕對值之迴歸結果	37
表4-9 集團企業之加權平均後產業關聯度對其會計師委任頻率之迴歸結果	38
表4-10 集團企業之加權平均後產業關聯度對會計師產業專精程度之迴歸結果	39
表4-11 集團企業之加權平均後產業關聯度對裁決性應計數絕對值之迴歸結果	40
表4-12 集團企業之委任頻率對會計師產業專精程度之迴歸，以BRd分組	41
表4-13 集團企業之委任頻率對裁決性應計數絕對值之影響，以BRd分組	42


 
圖目錄
圖1-1研究架構流程圖	4

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