在審計市場競爭不斷加劇之下，採取產業專業化之產品差異化服務會計師事務所通常為提升競爭優勢並留住客戶重要策略之一。本研究之主要目的係從審計市場供給面角度來探討不同規模會計師事務所客戶業別集中度與審計公費(含財務簽證與稅務簽證公費)之關聯性。以2002-2011年行政院金融監督管理委員會「會計師事務所服務業調查報告」之公開資料庫進行分析，共得7,028個事務所-年樣本數。主要研究發現，就審計公費而言，整體會計師事務所客戶業別集中度對整體審計公費呈現著正向顯著之影響，尤以單獨開業事務所呈顯著正向關聯。進一步觀察，財簽公費方面，中大型會計師事務所客戶業別集中度對財簽公費則呈現負向顯著之影響，推測係因規模經濟效果，致審計公費較低。而稅簽公費方面，則結果相當一致性，即會計師事務所客戶業別愈集中，所獲取之稅簽公費亦愈高。最後，本研究亦進行若干敏感性測試，顯示上述實證結果具相當之穩定性。本文研究結果除可供審計公費訂價實務管理者做參考外，或能填補審計公費文獻的部份缺口。

Due to the increasingly fierce competition in audit market, service differentiation becomes one of the most important strategies to retain existing clients and enhance competitiveness for CPA firms. The analysis is focused on the association between client-industry concentrations for different sizes of CPA firms and fees (including audit fees and non-audit tax fees) from the supply-side perspective of the audit market. Empirical data obtained from 2002 to 2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan generate 7,028 CPA firms as samples per year. The main findings are as follows: a significant positive correlation between client-industry concentrations and audit fees exists among CPA firms, especially among sole-proprietor CPA firms. According to the findings, a significant negative correlation between client-industry concentrations and audit fees exists among middle to large CPA firms, and the reason for the low audit fee is assumed to be the effect of scale economies; however, the correlation between client-industry concentrations and non-audit tax fees is positive which means CPA firms get higher non-audit tax fees through client-industry concentrations. Finally, this paper conducts several sensitivity analyses which show the stability of aforementioned empirical results. These research results can not only be used as a reference aid to practical management in audit pricing, but also be used to fill the insufficiency of literature studying in this area.

目     錄
誌謝	I
摘要	II
目錄	IV
表目錄	V
圖目錄	VII
第一章  緒論	1
第一節  研究背景與動機	1
第二節  研究目的	4
第三節  論文結構與研究流程	4
第二章  文獻回顧	6
第一節  產業專業化之定義與衡量	6
第二節  審計公費之影響因素	11
第三節  產業專業化與審計公費之關聯性	14
第四節  產業專業化與其他構念之關聯性	17
第五節  文獻評述	18
第三章  研究設計	22
第一節  研究架構	22
第二節  研究假說	22
第三節  研究變數	24
第四節  估計模型	30
第五節  資料來源	32
第四章  實證結果	33
第一節  敘述統計	33
第二節  迴歸分析結果：全體樣本	50
第三節  迴歸分析結果：合夥樣本	56
第四節  迴歸分析結果：單獨開業樣本	65
第五節  敏感度分析	71
第六節  本章小結	81
第五章 結論與建議	84
第一節  研究結論	84
第二節  研究意涵	87
第三節  研究限制與未來研究建議	87
參考文獻	89
表目錄
表2-1-1 審計公費決定因素相關文獻彙總表	13
表3-3-1會計師事務所服務客戶業別異動表(2002年-2011年)	28
表3-3-2控制變數定義彙總表	30
表4-1-1 2002-2011年會計師事務所客戶業別執行收入之敘述統計	35
表4-1-2 敘述統計：全體樣本	39
表4-1-3 敘述統計：合夥型會計師事務所	41
表4-1-4 敘述統計：單獨開業型會計師事務所	43
表4-1-5變數之相關係數矩陣：全體樣本 	47
表4-1-6變數之相關係數矩陣：合夥型會計師事務所	48
表4-1-7變數之相關係數矩陣：單獨開業型會計師事務所	49
表4-2-1審計公費之迴歸結果-全部會計師事務所	50
表4-2-2審計公費之迴歸結果-全部會計師事務所 (依調查報告區分)	51
表4-2-3財簽公費之迴歸結果-全部會計師事務所	53
表4-2-4財簽公費之迴歸結果-全部會計師事務所 (依調查報告區分)	54
表4-2-5稅簽公費之迴歸結果-全部會計師事務所	55
表4-2-6稅簽公費之迴歸結果-全部會計師事務所 (依調查報告區分)	56
表4-3-1審計公費之迴歸結果-合夥型會計師事務所	57
表4-3-2審計公費之迴歸結果-合夥型會計師事務所 (依調查報告區分)	58
表4-3-3財簽之迴歸結果-合夥型會計師事務所	59
表4-3-4財簽之迴歸結果-合夥型會計師事務所 (依調查報告區分)	60
表4-3-5公開發行簽證之迴歸結果-合夥型會計師事務所	61
表4-3-6融資簽證之迴歸結果-合夥型會計師事務所	62
表4-3-7其他財務簽證之迴歸結果-合夥型會計師事務所	62
表4-3-8稅簽公費之迴歸結果-合夥型會計師事務所	63
表4-3-9稅簽公費之迴歸結果-合夥型會計師事務所 (依調查報告區分)	64
表4-4-1審計公費之迴歸結果-單獨開業型會計師事務所	65
表4-4-2審計公費之迴歸結果-單獨開業型會計師事務所 (依調查報告區分)	66
表4-4-3財簽公費之迴歸結果-單獨開業型會計師事務所	67
表4-4-4財簽公費之迴歸結果-單獨開業型會計師事務所 (依調查報告區分)	68
表4-4-5稅簽公費之迴歸結果-單獨開業型會計師事務所	69
表4-4-6稅簽公費之迴歸結果-單獨開業型會計師事務所 (依調查報告區分)	70
表4-5-1審計公費之迴歸模式實證結果-區分組織型式(敏感度分析)	71
表4-5-2審計公費之迴歸模式實證結果-區分規模別(敏感度分析)	72
表4-5-3財簽公費之迴歸模式實證結果-區分組織型式(敏感度分析)	73
表4-5-4財簽公費之迴歸模式實證結果-區分規模別(敏感度分析)	74
表4-5-5稅簽公費之迴歸模式實證結果-區分組織型式(敏感度分析)	75
表4-5-6稅簽公費之迴歸模式實證結果-區分規模別(敏感度分析)	75
表4-5-7審計公費之迴歸模式實證結果-區分規模別(敏感度分析)	78
表4-5-8財簽公費之迴歸模式實證結果-區分規模別(敏感度分析)	79
表4-5-9稅簽公費之迴歸模式實證結果-區分規模別(敏感度分析)	80
表4-6-1 本文研究假說檢定結果彙總表	83
圖目錄
圖1-3-1研究流程圖	5
圖3-1-1研究架構	22
圖4-1-1客戶業別執行業務收入總額前五大業別之變動趨勢圖	34
圖4-1-2客戶業別執行業務收入總額後五大業別之變動趨勢圖	34

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