本文係針對企業購買查核意見決策進行相關的研究，主要分為二部份進行；首先，第一部份探討企業管理階層是否會因預期得到較有利的意見，而選擇從事購買查核意見。第二部份則檢視管理階層運用購買查核意見的決策之後，是否得以如預期般獲得較有利的查核意見，顯示決策的執行確實發揮功效。本研究之實證結果：
(1)當企業管理階層預期更換會計師後收到不利查核意見的機率小於不更換會計師的情況下，管理階層會選擇更換會計師而進行購買查核意見；相反地，當管理階層預期更換會計師後收到不利查核意見的機率大於不更換會計師的情況，此時管理階層會決定不更換會計師以購買有利的查核意見；由此可知，在追求極小化收到不利意見的機率下，企業會採行購買查核意見的決策。
(2)忽略其他影響因素而獲得的初步概念顯示，在管理階層預期更換會計師後可以降低收到不利查核意見機率而從事購買查核意見之企業，所收到的意見並未顯著優於未進行購買查核意見者，代表決策並未如管理階層預期般發揮效用；而在管理階層預期不更換會計師後可以降低收到不利查核意見機率進而從事購買查核意見的企業，所收到的意見確實顯著優於未進行者，顯示購買查核意見決策執行成功。

This study investigates corporation’s opinion-shopping strategy, primarily including two sections. In the first section, we examine whether managements will engage in opinion-shopping when they expect to receive an unmodified audit opinion. In the second section, we examine whether managements receive a post ante unmodified opinion as their expectation after engaging in opinion-shopping.
Our results indicate that managements will engage in opinion-shopping when they expect the probability of receiving modified opinion is lower after switching auditor. On the contrary, managements will engage in opinion-shopping when they expect the probability of receiving unmodified opinion is higher after retaining auditor. Thus, we demonstrate that in order to minimize the probability of receiving a modified opinion, managements will adopt the opinion-shopping strategy.
In addition, according to our preliminary results, ignoring other factors, we find that managements who expect to receive unmodified opinion after switching auditors and engage in opinion-shopping did not receive more favorable opinions than managements who did not engage in opinion-shopping. Thus, managements do not successfully engage in opinion-shopping. On the other hand, managements who expect to receive unmodified opinion after retaining auditors and engage in opinion-shopping did receive more favorable opinions than managements who did not engage in opinion-shopping. Therefore, managements do successfully engage in opinion-shopping.

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