會計師業是在供需市場中運作，企業有權選擇會計師並決定其僱用條件，對現任會計師不滿意時，亦可將其解任。雖然公司更換會計師時需負擔成本，但在一些情況下仍有許多公司決定更換會計師。本研究即欲探討我國上市公司會計師更換之因素，期能對各市場參與者有所助益。

本研究共提出五個假說，假說一、假說二及假說三乃根據simunic & Stein (1987)所建立的理論引申出來。假說四則主要是從資訊的觀點引申出關有保留查核意見之相關假說。假說五則是以管理╱監督假說為基礎，推導出關於公司管理當局異動之相關假說。再根據上述五個假說建立一個以多項因素解釋我國上市公司更換會計師行為之模型。

研究結果顯示：(1) 更換會計師之公司其資產總額變動百分比、營業收入淨額變動百鉺比、收到有保留意見的比率及異動管理當局的比率顯著地大於未更換會計師公司。(2) 根據以多項因素解釋我國上市公司更換會計師行為之模型，發現公司若收到有保留查核意見，或異動管理當局時，其更換會計師之可能性隨之增加。

一. 中文部分
1 .溫世明
我國股票上市公司簽證會計師之選任及更換之研究
國立政治大學會計研究所碩士論文，民國74 年1 月
2. 鄧淑珠
臺灣股票上市公司更換簽證會計師相關原因之實證研究
東吳大學會計研究所碩士論文，民國七十八年六月
3. 程佩瑜
我國會計師財務及融資簽證市場之研究
臺灣大學會計學研究所碩士論文，民國八十一年六月
4. 柯承恩、蘇裕忠、李文智
從60 年代談起審計研究的發展與架構
會計研究月刊(第87 期) PP.86~97
5. 柯承恩、蘇裕患、李文智
談審計總體簽證市場研究之需求面
會計研究月刊(第88 期) PP.76~ 82
6. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供給面
會計研究月刊(第89 期) PP.91~97
7. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供需互動
會計研究月刊(第90 期) PP.128~132
8. 財團法人中華民國會計研究發展基金會審計準則委員會
繼任會計師與前任會計師問之聯繫
審計準則公報(第17 號) (78 . 5. 1. 發布)

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