本研究以1996年至2009年台灣審計市場中會計師更換事務所為樣本，探討會計師更換事務所中，客戶跟隨會計師離開原事務所受會計師何種特質所影響。
研究結果顯示，當會計師任期越長、越具產業專精，客戶越會跟隨會計師更換至其他會計師事務所；但當審計客戶具有風險，則會計師傾向不帶離客戶至其他事務所。此研究結果顯示，審計客戶跟隨會計師離開事務所時，確實受到會計師特質所影響。若將更換會計師事務所的樣本區分會計師更換前與更換後所屬會計師事務所類型則研究結果發現，當會計師自大型事務所更換至大型事務所與會計師自小型事務所更換至小型事務所得到相同的結果，即會計師更換事務所，客戶跟隨會計師離開原事務所受到會計師特質的影響且在會計師自大型事務所更換至大型事務所與會計師自小型事務所更換至小型事務所同樣成立。

This is a study about the audit market regarding the transfer of CPAs from one to other accounting firm within 1996 and 2009 in Taiwan. The purpose of this study is to test whether the auditor’s characteristics is the influence for their clients to follow the CPAs’s decision and transfer to another accounting firm. The empirical results show that the longer the tenure and stronger industrial specialization the CPAs are, the CPA’s clients will follow them to transfer to other accounting firm. When the client has higher risk; CPAs will not bring them to other accounting firm. Research shows that the characteristics of CPAs will be the reason which determines whether the clients will follow CPAs’ transfer or not. When CPA transfers the accounting firm from the same size the results will be same.

總目錄
摘要 ii
Abstract iii
總目錄 v
表目錄 vi
圖目錄 vii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究貢獻 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 更換會計師事務所(auditor change) 5
第二節 客戶重要性 10
第三章 研究方法 12
第一節 研究假說之建立 12
第二節 研究變數與模型 14
第三節 樣本選取與資料來源 19
第四章 實證結果與分析 22
第一節 敘述性統計與相關係數 22
第二節實證結果 27
第三節 敏感性分析 32
第五章 結論與建議 37
參考文獻 38

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