中國政府為迅速發展的資本市場建立一連串的規劃，會計師行業在計劃中明確被點名為輔佐產業發展的重要角色。因而中國政府於2007年通過「中國註冊會計師協會關於推動會計師事務所做大做強的意見」計畫，鼓勵本土事務所進行規模上的擴大並且提升事務所本身的品質及能力。

在此一背景之下中國審計市場出現許多事務所合併的案件，本文利用此一機會研究探討事務所做大的發展並分析規模做大後是否有達成做強的效果。整理結果發現事務所在中國政府所謂的規模上(受查客戶的家數、事務所收入以及註冊會計師人數)皆有提升。而實證結果也發現事務所在合併過後審計品質(以裁決性應計數為替代變數)顯著提升。再來，本文將規模的擴大以及審計品質提升連結至與審計公費的關係，實證結果發現事務所在合併過後審計收入也會顯著提高。另外，本文將合併類型區分為「強強聯合」及「吸收合併」，發現以強強聯合型態合併之事務所其合併過後相較於吸收合併的事務所，審計品質及審計公費的提升程度較高。最後本文將吸收合併再區分為吸收者及被吸收者，發現被吸收者合併過後無論審計品質或審計公費其提升幅度皆未較吸收者高。

Playing an important role in China’s five-year plan that starting from 2007, China’s local CPA firms are encouraged to expand their size and promote their capability by government. In this context, many local CPA firms starting to merge with one another, provide an opportunity to examines the effect of CPA-firm merger on audit quality(measured by absolute discretionary accruals) and audit fee. Based on the data for the merger from 2007 to 2009, we find that after the merger, the absolute discretionary accruals of CPA firms’ clients and the audit fee of CPA firms are significant decrease and significant increase, respectively. Furthermore, the empirical result shows that the magnitude of increase in audit quality and audit fee is greater for the strong merge (big firm merge with big firm) than the absorption merge (big firm merge with small firm). At last, the analyses show that in the absorption merge, the magnitude of change in audit quality and audit fee for the small firm are not significant greater than the big firm.

中文
林嬋娟與林孝倫，2009年，會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證。會計評論，第49期 : 頁35-77
倪伯煌與蔡玉琴，2009年，會計師事務所體制改革後初次審計定價之研究－深圳交易所上市公司之實證研究。中國大陸研究，第52卷，第3期:頁91-112
王耀堂與陳世敏，2001，脫鉤改制對審計獨立性影響的實證研究，審計研究，第3期 : 頁2-9
吳清在與曾玉琦，2009，會計師事務所合併對審計獨立性之影響，會計評論，第47期(7月) : 頁29-60
劉嘉雯，2003，會計師事務所合併對客戶股價影響之研究─代理假說與保險假說，會計評論，第36期(1月) : 頁1-22
李奇鳳，宋王炎紋，2007，事務所地域與其對盈餘管理的抑制能力，中國會計評論，第47期(7月) : 頁83-94

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