會計師事務所合併因素與事務所合併對審計品質之影響

Abstract

為提升會計師事務所的規模與品質，中國政府於2006年公布「會計師事務所做大做強的意見」，希望在5年到10年內，可以發展10家與國際四大會計師事務所規模相似的會計師事務所。許多中國境內會計師事務所紛紛配合政策進行合併。本計畫除了希望探討影響事務所合併決策的因素外，也預計分析中國境內事務所合併後，是否有助於提升其審計品質。本研究利用中國特殊的政策以及個別事務所市場佔有率皆不高這種特殊的審計市場結構進行分析，有助於補充文獻之不足並具有政策意涵。

To increase the size of local audit firms and to improve the audit quality of these firms, the Chinese government in 2006 announced to establish ten big audit firms which are able to compete with global Big4 audit firms in the future 5 to 10 years. To reach the goal and to comply with the policy, many local audit firms get merged to enlarge their sizes. This study wants to analyze (1) the factors contributing to mergers, and (2) the implications of consolidation on audit quality. Focusing on such a special policy in China, this study contributes to auditing literature. This study will also have helps to review the implication of the policy.