305 / 414
305
臺大管理論叢
2016/12
第
27
卷第
1
期
305-362
DOI:10.6226/NTUMR.2016.AUG.25104-004
亞洲地區審計品質研究回顧
Review of Studies on Audit Quality in Asia
摘 要
本文回顧
2000
年到
2015
年間，在科技部會計領域國際期刊
A+
級與
A
級
tier1
期刊所
發表之亞洲各國審計品質相關實證研究。本文首先介紹亞洲主要國家資本市場與審計
市場概況，其次回顧過去文獻對於審計品質之定義與常見的衡量方式，最後分別就跨
國研究與個別國家之研究，討論審計需求、審計供給與外部環境對於審計品質的影響。
回顧結果顯示，跨國審計研究刊載於
CAR
中的篇數最多，而在個別亞洲國家審計市場
的文獻中，
JAPP
、
CAR
、
AJPT
以及
TAR
等期刊對於亞洲審計品質研究的接受度最高，
並以中國審計市場之研究為最多，臺灣審計品質研究次之。在研究議題部分，多數跨
國研究探討審計需求之相關議題，而在個別國家的研究中，以探討制度政策環境改變
對於審計品質影響，以及利用亞洲各國獨特之資料測試審計理論之文獻為最多。本文
亦討論跨國研究之挑戰與限制，分析個別國家研究受重視與否之原因，最後並提供未
來審計品質相關議題之研究方向。
【關鍵字】
審計需求、審計供給、審計品質
Abstract
This study reviews empirical research on audit quality in Asia markets. We restrict our
review to papers published in the A+ and A tier1 accounting journals, ranked by Ministry of
Science and Technology, from 2000 to 2015. The first part of this study introduces major
capital markets and audit markets in Asia. The second part reviews the definitions and
proxies of audit quality widely used in the literature. The third and fourth parts review the
cross-country and single country audit quality research from the perspectives of audit
demand, audit supply as well as the effects of regulatory intervention. The results indicate
that, among the papers reviewed, CAR accepted most papers for cross-country research on
audit quality. Whereas the single country research on audit quality appears more often in
JAPP, CAR, AJPT and TAR. In addition, among the single country research, China audit
market studies are ranked number one followed by Taiwan studies. As to the research topics,
most cross-countries studies focus on the topics related to audit demand. Many single
country studies, however, either examine the effects of the regulation changes or take
advantage of the unique data set resulting from specific requirements in a given country to
test the audit theory. This study concludes by assessing the challenges and limitations of
cross-country research, analyzing the factors that make single country research popular, and
providing future research avenues in audit quality for Asian countries.
【
Keywords
】
audit demand, audit supply, audit quality
林孝倫
/
國立台北大學會計學系副教授
Hsiao-Lun Lin
, Associate Professor, Department of Accountancy, National Taipei University
林嬋娟
/
國立臺灣大學會計學系教授
Chan-Jane Lin
, Professor, Department of Accounting, National Taiwan University
Received 2015/8, Final revision received 2016/8