本文主要在探討家族企業與繼續經營的關係，並且進一步研究在家族企業中擔任財務報表審計簽證會計師的異動對家族企業繼續經營風險有何影響。實證結果顯示家族企業一般較不會有繼續經營問題，然而在金融海嘯前，家族企業經歷會計師異動時，繼續經營的風險會增加。

This paper investigates the association between family firms and going concern risk. We also discuss the impact of going concern risk when family firms change auditors. Our analysis present evidence that family firms have less going concern risk, and family firms are more likely to have going concern risk when they change auditors.

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