會計師參與公會與社團組織對審計公費之影響

The Impact of Auditor Membership in Association and Alliance on Audit Fees

本研究旨在探討2016年至2019年台灣上市、上櫃公司，會計師參與愈多公會與民間社團組織對其審計公費之影響，並以迴歸分析進行實證研究。參考過去審計公費相關文獻，進一步加入非四大會計師之變數進行探究。實證結果發現，非四大會計師參加愈多民間社團組織對審計公費產生正向影響，此結果說明非四大會計師能藉由民間社團獲取資源與知識，可彌補非四大會計師事務所所內資源不足之困境，從中提升自身人脈及知名度，以獲取更高的審計公費。此外，本研究進一步針對會計師職務重要性、區分為主查與副查會計師、控制內生性、採用差異檢定、及對非審計公費的影響等項目進行敏感性測試，藉此瞭解社會網絡組織對會計師是否產生更多層面的影響，其結果發現，對非四大會計師而言，加入民間團體組織對審計服務公費具有顯著的正向影響，而加入會計師公會則對非審計服務公費產生正向影響。

The purpose of this study is to explore the impact of individual auditor connection of association and alliance on audit fees from 2016 to 2019 in Taiwan listed companies. This study further considers the impact on non-big 4 audit firms. The results show that non-big 4 individual auditors, who participate in more social network organizations, will earn more audit fees. Additionally, as the sensitivity tests such as the importance of auditors’positions, controlling endogeneity, adopting difference-in-difference and the effect on non-audit fees, we also find that while non-big 4 auditors participating in more social network connections can raise their audit fees, their association and alliance connections can enhance their non-audit fees.