產業專家、客戶滿意度與審計公費關連性之研究

Abstract

以往少有研究探討會計師事務所服務的滿意度，且目前國內尚無探討會計師事務所服務滿意度與其收取公費關係之研究。因此，本研究藉由民國89年度之台灣上市上櫃公司的調查，檢測產業專家與非產業專家的會計師事務所之審計品質與客戶滿意度是否有所差異，並進一步探討產業專家與非產業專家會計師事務所的客戶滿意度與審計公費間的強弱關係，以說明產業專家會計師事務所對審計品質或客戶滿意程度是否存有市場區隔效果。本研究結果可提供國內會計師事務所經營策略或服務提昇改進的依據，以及事務所、企業界雙方於委任合作關係選擇上的參考。本研究結果發現：（一）以市場佔有率的產業專家來分組，探討審計品質與滿意度的差異，結果顯示產業專家會計師事務所有4項審計品質與1項客戶滿意度有顯著高於非產業專家會計師事務所，此結果符合審計產品異質理論，表示會計師事務所可用品質或滿意度達到市場區隔的效果。（二）在產業專家客戶滿意度對審計公費的影響方面：產業專家會計師事務所的滿意度對審計公費的影響顯著為正，表示產業專家會計師事務所的客戶滿意度對審計公費的影響高於非產業專家的客戶滿意度對審計公費的影響。此結果意味著若會計師事務所的產品具有異質性（例如產業專家）時，客戶的滿意度與審計公費的關係會明顯的存在。

This study investigates the relationship between industry specialist, client satisfaction and audit fees. We examine whether the client satisfaction with auditor industry specialist is different from that of auditor industry nonspecialist. We further examine whether the client satisfaction with industry specialists is associated with audit fee premium over industry nonspecialists. Following Carcello et al. (1992), the study defines audit quality attributes and uses OLS regression to perform empirical analyses for the listed companies in Taiwan Stock Exchange and Over-the-Counter selected from Taiwan Economic Journal (TEJ) database. The results indicate that auditor industry specialists have four audit quality attributes and one measure of client satisfaction is higher than those of industry nonspecialists, implying that auditor industry specialists could provide differentiated audit services. Further results indicate that after controlling for other factors associated with audit fees (including seven audit quality attributes), client satisfaction with industry specialists is positively associated with audit fees. The results suggest that the effect of client satisfaction with industry specialists on audit fees is higher than that of client satisfaction with industry nonspecialists on audit fees.