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題名 | 價格管制解除、市場佔有率與財務績效--以合夥型會計師事務所為例=Audit Fee Deregulation, Market Share, and Financial Performance--Evidences from Partnership Public Accounting Firms |
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作者 | 陳燕錫; 林昭伶; 傅鍾仁; | 書刊名 | 商管科技季刊 |
卷期 | 9:2 2008.06[民97.06] |
頁次 | 頁169-196 |
分類號 | 495.3 |
關鍵詞 | 會計師事務所; 市場佔有率; 審計公費下限; 最低酬金標準; Public accounting firms; Market share; Audit fee floor; |
語文 | 中文(Chinese) |
中文摘要 | 本文以合夥型會計師事務所為對象,並將其按有/無承辦公開發行公司財務簽證業務而區分為大/小型會計師事務所,以探討其「市場佔有率-利潤」間是否存在正相關,及取消審計公費下限是否會影響會計師事務所之利潤與「市場佔有率-利潤」之關係。使用我國財政部1992-2003 年「會計師事務所服務業調查報告」之普查資料進行實證'結果顯示,合夥型會計師事務所之市場佔有率愈高,經營利潤愈高,且審計公費下限取消後,大型會計師事務所之市場佔有率與利潤間的正相關更為顯著。取消審計公費下限之事件中,當媒體傳播「會計師公會訂定酬金標準違法」,對合夥型會計師事務所之利潤造成顯著下降的影響,但後績之事件,即「會計師公會修正酬金作者感謝2005 年會計理論與實務研討會諸位先進,暨本刊兩位匿名評審所提供之寶貴建議,惟文中如有任何錯誤,全為作者之責。 |
英文摘要 | This paper examines the relationship between market share and profitability of partnership public accounting firms. Furthermore, the effects of the cancellation of audit fee floor on profit and on the relationship between market share and profitability are investigated. For those accounting firms offering services to the public companies, we define them as large firms. Public accounting firms offering services to private companies are then defined as small firms. Data are obtained from the 1992-2003 Census Report of Public Accounting Firms in Taiwan. Empirical results reveal positive relationship between market share and profitability. After the cancellation of audit fee floor, the above relationship is much significant for the large public accounting firms. After the media reporting that the audit fee floor established by the Taiwan Institute of Certified Public Accountant was illegal, the operating profit of public accounting firms declined. However, the cancellation of audit fee floor by the Taiwan Institute of Certified Public Accountant had no effect on the operating profit of public accounting firms. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。