私立大專院校會計師選任之決定性因素

Determinants of Auditor Selections by Private Colleges and Universities

自九十三學年度起，教育部放寬規定，私立學校得按教育部核可之聯合會計師事務所名單逕行遴選會計師事務所辦理財務報表之查核簽證，並自行負擔簽證費用。私立大專院校如何選擇會計師事務所迅速成為社會大眾所關心的議題。為了傳達更透明的財務資訊，獲得更多社會大眾的信賴，私立大專院校會考量本身條件及相關成本效益，來決定是否取得高品質的審計服務。因此，為了瞭解在成本效益的考量下，私立大專院校選擇會計師事務所的決定性因素，本研究以九十三學年度的私立大專院校為樣本，使用會計師事務所規模作為審計品質的替代變數，探討私立大專院校的規模、業務複雜程度、盈餘管理程度、負債比率與大學型態之影響是否是影響該學校選擇會計師事務所的重要條件。實證結果發現私立大專院校規模、業務複雜程度與大學型態是大專院校選任會計師的重要決定性因素。 Due to the deregualtion of bylaws by the Ministry of Education, private colleges anduniversities are allowed to choose their auditors since 2004 academic year. Tocommunicate more transparent financial information to the public and to gain the trust ofthe society, private colleges and universities are motivated to obtain high quality auditingservices. This paper examines the determinants of auditor selection by private colleges anduniversities. Empirical results indicate that, size, business complexity and the type of theinstitutions are important factors for colleges or universities whether to choose big 4 auditfirms or not.