集團企業產業關聯度對委任產業專精會計師事務所之影響;The Effect of Industrial Relatedness of Diversified Business Groups on Engaging Industry-Specialist Audit Firm

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Title:	集團企業產業關聯度對委任產業專精會計師事務所之影響;The Effect of Industrial Relatedness of Diversified Business Groups on Engaging Industry-Specialist Audit Firm
Authors:	李宜蓉;LI, YI-JUNG
Contributors:	會計與資訊科技研究所
Keywords:	集團企業;產業關聯度;產業專精;會計師事務所;Business Groups;Industrial Relatedness;Industry-Specialist;Audit Firm
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技研究所
Abstract:	集團企業與我國經濟共同蓬勃發展，而集團企業多採用多角化策略來加強市場之縱深，這使其營運結構更為複雜，當然也加劇了代理問題。且我國家族企業林立，所有權與經營權高度重疊，更衍生核心代理問題。由於多角化集團面臨嚴重的代理問題，外部治理機制－會計師事務所便顯得格外重要，而過去文獻皆指出產業專精會計師事務所能有效提升審計品質，降低代理問題。本文係檢視多角化集團產業關聯度與集團整體委任產業專精會計師事務所之關聯，且為捕捉核心代理問題，本文進一步探討產業關聯度與席次盈餘偏離倍數交乘項對委任產業專精會計師事務所之影響。依前述建立羅吉斯迴歸模型，並以2002年至2014年台灣公開發行以上之集團企業為樣本，經實證發現：一、當集團企業產業關聯度越高，集團整體越不傾向委任產業專精會計師事務所。二、當集團企業之產業關聯度越高，且席次盈餘偏離倍數越高，集團整體越不傾向委任產業專精會計師事務所。 This study examined the association between the industrial relatedness of diversified business groups and engaging industry-specialist audit firm. The logistic regression models was established to test our hypotheses. To measure industrial relatedness, the study employed the input-output relationship of products to construct vertical relatedness and complementarity. The controlling shareholders’ deviation of control rights from cash flow was used to measure the core agency problem. In terms of main dependent variable, the study used the market share of audit firm as a standard of specialization to identify whether the whole business group engages industry-specialist audit firm or not. Using the sample of public listed business groups in Taiwan from 2002 to 2014, the empirical findings suggested that the degree of industrial relatedness in diversified business groups has negative impact on engaging industry-specialist audit firm. The result also showed that when the degree of interaction between industrial relatedness and the controlling shareholders’ deviation of control rights from cash flow increased, the business groups would less likely to engage industry-specialist audit firm.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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