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Title:	以銀行業為例探討我國受管制產業之審計市場集中度 Auditor Concentration of Regulated Industry-An Examlpe of the Banking Industry in Taiwan
Authors:	陳宜伶 Chen, Yi-Ling
Contributors:	周玲臺劉啟群 Chou, Ling-Tai Liu, Chi-Chun 陳宜伶 Chen, Yi-Ling
Keywords:	審計市場集中度產業專門化 Auditor concentration Industry specialization
Date:	2001
Issue Date:	2016-04-15 16:11:30 (UTC+8)
Abstract:	隨著銀行業管制的解除，新銀行的開放設立使會計師在銀行業的審計市場擴大許多。銀行業受法令規範的程度較高，業務種類繁雜且多半與現金有關，其查核程序和其他產業不盡相同。Eichensecher & Danos (1981)的研究指出當客戶產業受規範的程度愈高或在資本市場的活躍程度愈高，會計師在查核這類客戶時規模經濟愈大，審計市場的集中度也就愈高。Hogan & Jeter (1999)則發現審計市場的產業集中程度，會隨著時間的經過而增加；而會計師事務所審計集中程度，在客戶為受管制的產業、較具集中度的產業與快速成長的產業中較高；但在具有高訴訟風險的產業中較低。 With deregulation in the banking industry, newly established commercial banks enlarged the CPA’s audit market. The banking industry is highly regulated by laws and has multiple operating activities related with cash. Therefore, the audit processes are different from other industries. Based on the research of Eichensecher & Danos in 1981, the CPA-firm concentration was a positive function of the degree of client-industry regulation and capital market activity. Hogan & Jeter in 1999 concluded that levels of concentration had increased over time. Auditor concentration levels are higher in regulated industries, in more concentrated industries and in industries experiencing rapid growth, but lower in industries with a high risk of litigation.
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Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002001388
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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