會計師事務所於審計市場上之表現除了受內部特性─事務所品牌聲譽、從業人員水準、審計產業專家等影響外，亦受外部審計市場結構或審計市場競爭因素所影響(林昭伶，2013)。近年來，中國審計市場事務所家數增加之速度甚於資本市場上市公司家數成長速度，審計市場競爭十分激烈。且中國審計市場結構與其他成熟審計市場亦不同，即便是國際四大會計師事務所，仍無法於中國取得如其他國家一般之高占有率。加上2002年後，監管政策正式規定投資人可以對上市公司及其會計師提出訴訟之情況及程序，會計師事務所面臨之訴訟風險提升。面對審計市場業務競爭激烈且執業環境越趨嚴峻之情況下，會計師究竟有無發揮其功能，有效提升企業盈餘品質，為值得資本市場上投資者及相關決策制定者關切之課題之一。因此，本研究針對2002 年至2011 年中國A 股上市公司及其簽證事務所之數據，以區域觀點探討中國審計市場集中度與審計市場占有率對於審計品質之影響。
    實證結果顯示，國際四大之區域集中率與異常應計數間呈現正向關係，與審計品質呈現負向關聯性。此外，國際四大之區域集中率與審計品質之間確實存在關聯性，雖然無法有效抑制客戶盈餘管理之行為，也許受其他事務所特性或其他因素所影響，仍能與審計公費維持正向關聯性。在區域集中度方面，區域集中度與審計品質之間確實具關連性，且對於客戶抑制盈餘管理行為有顯著效果，與審計公費亦呈現正向關係。再者，事務所之區域占有率越高，越能有效抑制異常應計數，且與審計公費呈現正向關係。
    研究結果能補充審計市場結構與審計品質等文獻之不足，並提供日後此類研究之參考與比較，亦能為中國監管機關制定決策時提供參考方向。

The purpose of this study is to examine the effect of audit market concentration and audit market share on audit quality from a local perspective. Prior studies have often measured audit market concentration from a national perspective. However, audit markets are local. Local office is the decision-making unit with respect to contracting with the client, administering the audit, and issuing the audit report. Thus, this study focuses on the relationships between regional market concentration, audit market share, and audit quality. For reasons of socioeconomic conditions and regional characteristics, audit market shares in China are associated with audit firms’ political connections. Therefore, the emerging market in China offer an ideal setting in which to study this topic. Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2002 to 2011, the empirical results show that market concnetraion is associated with audit quality. The higher regional audit market concentration, which is measured by assets and audit fee of the audit firm, the greater the audit quality. Moreover, higher the regional concentration ratio of Big4 are negatively associated with audit quality. Furthermore, the results also show a positive relationships between regional audit market share and qudit quality.The finding from this study will contribute to the extant literature and provide a basis of reference for government institutes in future formulation of policy.

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 研究流程	6
第四節 論文架構	7
第貳章  文獻探討	8
第一節 審計品質	8
第二節 中國審計市場	17
第三節 審計市場集中度與審計品質	19
第參章  研究方法	24
第一節  資料來源與樣本選取	24
第二節  變數衡量	25
第三節  實證模型	33
第肆章 實證結果	39
第一節 敘述性統計與相關係數分析	39
第二節 迴歸結果分析	49
第三節 額外測試	63
第伍章  結論	76
第一節  研究結論	76
第二節  研究貢獻與管理意涵	77
第三節  研究限制與建議	78
參考文獻	79
【中文文獻】	79
【英文文獻】	80

圖目錄
圖1- 1會計師事務所對上市公司數之比例	2
圖1- 2 研究流程圖	6
圖4- 1國際四大區域市場集中率與區域審計市場集中度曲線圖	40
圖4- 2中國審計市場區域占有率曲線圖	41

表目錄
表3- 1 樣本篩選過程	25
表4- 1國際四大區域市場集中率與區域審計市場集中度敘述性統計	40
表4- 2區域審計市場占有率敘述性統計	41
表4- 3應變數與控制變數之敘述性統計表	42
表4- 4 Pearson相關係數表：以異常應計數為審計品質代理變數	44
表4- 5 Pearson相關係數表：以審計公費為審計品質代理變數	45
表4- 6 Pearson相關係數表：低集中度樣本下，以異常應計數為審計品質        代理變數	46
表4- 7 Pearson相關係數表：低集中度樣本下，以審計公費為審計品質代     理變數	47
表4- 8 假說一迴歸結果：以應計項目為審計品質代理變數	50
表4- 9 假說一迴歸結果：以審計公費為審計品質代理變數	55
表4- 10假說二迴歸結果：以應計項目為審計品質代理變數	58
表4- 11假說二迴歸結果：以審計公費為審計品質代理變數	62
表4- 12穩定測試：以達成盈餘門檻為應變數	65
表4- 13穩定測試：以審計意見為應變數	66
表4- 14穩定測試：以查核家數衡量自變數	68
表4- 15穩定測試：以十大事務所衡量集中率	71
表4- 16穩定測試：以10%定義低集中度	72

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