銀行業是金融業中最先受到金融科技帶來的影響。本研究以台灣的銀行業為研究對象，透過會計師銀行產業專家與科技產業專家所扮演的角色以及提供不同的價值，以檢驗兩種產業專家的聘任與銀行公司價值的關聯性。本研究選取2010至2018年台灣的上市、興櫃銀行及金控銀行，共217筆樣本數。研究發現，僅在事務所層級中，民營銀行聘任會計師銀行產業專家與科技產業專家皆對公司價值有正向的關聯性；而公股銀行聘任兩種產業專家皆與公司價值並無顯著的關聯性；在會計師層級並無一致的結果。實證結果可提供投資人選擇投資的參考依據、銀行在金融科技的業務上能作調整。

Banks are first affected by Fintech in financial industry. Due to banking industry- and technology industry-specialist auditors provide different values to their banking clients. This paper focuses on Taiwan-based commercial banks to examine the effect of banking industry- and technology industry-specialist auditors on firm value using 217 observations listed on TEJ during 2010 to 2018. The results found that the positive association between two types of industry-specialist auditors and firm value of private banks only at audit firm level. However, it fails to find the association between industry-specialist auditors and firm value of public banks. Furthermore, it’s no consistent result at auditor level. The empirical results will provide a reference to choose investment for investors, and to make an adjustment in their Fintech practice for banks.

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