隨著國際化發展及企業併購相關法令陸續開放，愈來愈多國內企業以控股及
併購方式來提升競爭力，衍生出來的商譽性質特殊，且可能金額重大，因此，公
司管理當局有可能需要高審計品質會計師來提升商譽認列、管理及續後評價之品
質與公信力。近年來在公允價值的趨勢下，大家更關心商譽會計處理準則改變所
帶來的影響，本研究首先就我國近十年商譽及其減損的會計實務發展，進行基本
概況分析，並探討會計師選任與商譽及其減損之關聯性。
實證結果顯示，針對特殊科目商譽，產業界不但有委任高審計品質會計師的
需求，並且有委任商譽科目專家的現象。除此之外，相較於其他會計師事務所，
大型會計師事務所能抑制公司藉由認列商譽減損損失來操縱盈餘，特別是在公司
認列商譽減損損失前已是虧損的情況下，其抑制公司洗大澡的效果更為顯著。

With the development of internationalization and the release of related
regulations, more and more companies enhance their competitiveness by means of
investment and acquisition, which is often followed by the recognition of goodwill.
Since the nature of goodwill is unique and its amount is often significant, the demand
of high quality auditors is on the increase. Companies need them to improve and
monitor the recognition, management and evaluation of goodwill. Recently, due to the
fair value accounting concept, more attention is drawn on the change of goodwill
accounting. Therefore, in this study we summarize the accounting treatment of
goodwill and its impairment in Taiwan during the past ten years. Our main objective
is to examine whether specialist auditor choice is associated with the importance of
goodwill.
We find evidence that goodwill is positively associated with the choice of
auditors who specialize in auditing goodwill account. Additionally, compared to the
other auditors, big 4 auditors can restrain earnings management, especially when
companies experienced financial distress and tended to take a big bath by recognizing
goodwill impairment.

工商時報，2011.05.24，商譽可列成本 遠傳翻案成功
中國會計報，2011.04.01，商譽：如何玩轉價值魔方？
經濟日報，2006.08.14，企業合併 明年起參照25 號公報
財務會計準則委員會，2006，財務會計準則公報第1 號公報「財務會計觀念架構
及財務報表之編製」，財團法人中華民國會計研究發展基金會。
財務會計準則委員會，2005，財務會計準則公報第5 號「採權益法之長期股權投
資會計處理準則」，財團法人中華民國會計研究發展基金會。
財務會計準則委員會，2006，財務會計準則公報第7 號「合併財務報表」，財團
法人中華民國會計研究發展基金會。
財務會計準則委員會，2006，財務會計準則公報第25 號公報「企業合併－購買
法之會計處理」，財團法人中華民國會計研究發展基金會。
財務會計準則委員會，2006，財務會計準則公報第35 號公報「資產減損之會計
處理準則」，財團法人中華民國會計研究發展基金會。
王濟川與郭志剛，2008，Logistic 迴歸模型－方法及應用，台北：五南。
江妍慧，2007，併購效益未達陣 企業仍在繳學費，新台灣新聞週刊，第575 期 (3
月): 52-53。
何里仁，2009，IFRS 會計原則採用與專家會計師選擇，國立政治大學會計學系
博士論文。
李瑞華，2008，全球化人才管理再定位──從資源、資本，到資產，經理人月刊，
第38 期 (1 月): 150-151。
張弘昌與郭庭昱，2005，投資人注意資產減損的短空效應，今周刊，第421 期 (1
月): 80-83
梁秀芳，2004，上市公司併購法規之研究－以收購及分割為中心，國立政治大學
法律學系碩士論文。
郭婉如，2009，商譽決定因素及其價值攸關性之研究，國立成功大學會計學系碩
士論文。
陳耀宗、劉若蘭與林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研
究，會計評論，第37 期 (7 月): 31-52。
黃郁芬，2001，公司特性、裁決性應計項目與審計品質關聯性之研究，國立政治
大學會計學系碩士論文。
黃裳吟，2009，企業併購所取得之無形資產與併購公司績效關聯性研究，國立政
治大學會計學系碩士論文。
熊毅晰與張翔一，2007，全球併購潮撲向台灣 企業併購 走向天堂或地獄？天下
雜誌，第387 期 (12 月): 120-130。
劉兆容，2007，商譽減損對我國企業併購會計處理及財務報表價值攸關性之影響，
國立政治大學會計學系碩士論文。
鄭丁旺，2009，中級會計學(上)，台北：鄭丁旺。
鄭惠之，2010，2010 你不可不知的趨勢，會計研究月刊，第290 期 (1 月): 60-67。
賴春田，2000，會計師的業務、責任及會計師事務所組織的演變，國立台灣大學
會計研究所碩士論文。
顏信輝與丁緯，2006，「三十五號公報對企業年度報表之影響－由九十三年年報
分析 (上)」，會計研究月刊，第242 期 (1 月): 98-104。
顏信輝與丁緯，2006，「三十五號公報對企業年度報表之影響－由九十三年年報
分析 (下)」，會計研究月刊，第243 期 (2 月): 86-91。
Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and
earnings quality. Auditing: A Journal of Practice and Theory 22 (September):
71-97.
Basioudis, I. G., and J. R. Francis. 2007. Big 4 audit fee premiums for national and
office-level industry leadership in the United Kingdom. Audit: A Journal of
Practice & Theory 26 (November): 143-166.
Beasley, M. S., and K. R. Petroni. 2001. Board independence and audit-firm type.
Auditing: A Journal of Practice & Theory 20 (March): 97-114.
Cahan, S. F., J. M. Godfrey, J. Hamilton, and D. C. Jeter. 2008. Auditor specialization,
auditor dominance, and audit fees: The role of investment opportunities. The
Accounting Review 83 (November): 1393-1423.
Carson, E. 2009. Industry specialization by global audit firm networks. The
Accounting Review 84 (March): 355-382.
Casterella, J. R., J. R. Francis, B. L. Lewis, and P. L. Walker. 2004. Auditor industry
specialization, client bargaining power, and audit pricing. Auditing: A Journal of
Practice & Theory 23 (March): 123-140.
Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry
expertise. Contemporary Accounting Research 26 (September): 729-765.
Danos, P., and J. W. Eichenseher. 1986. Long-term trend toward seller concentration
in the U.S. audit market. The Accounting Review 61 (October): 633-650.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and
Economics 3 (December): 183-199.
Dunn, K. A., and B. W. Mayhew. 2004. Audit firm industry specialization and client
disclosure quality. Review of Accounting Studies 9 (March): 35-38.
Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting
Review 84 (September): 1521–1552.
___________, E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in
the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18
(Fall): 17-34.
___________, K. Reichelt, and D. Wang. 2005. The pricing of national and
city-specific reputations for industry expertise in the U.S. audit market. The
Accounting Review 80 (January): 113-136.
Godfrey, J. M., and J. Hamilton. 2005. The impact of R&D intensity on demand for
specialist auditor services. Contemporary Accounting Research 22 (January):
56-93.
____________, and P. S. Koh. 2009. Goodwill impairment as a reflection of
investment opportunities. Accounting & Finance 49: 117-140.
Gul, F. A., S. Y. K. Fung, and B. Jaggi. 2009. Earnings quality: Some evidence on the
role of auditor tenure and auditors’ industry expertise. Journal of Accounting and
Economics 47 (June): 265-287.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of
Accounting and Economics 7 (April): 85-107.
Hendriksen, E. S., and M. F. V. Brenda. 1992. Accounting Theory. Homewood, IL:
Irwin.
Huang, H., L. Liu, K. Raghunandan, and D. Rama. 2007. Auditor industry
specialization, client bargaining power, and audit fees: Further evidence. Audit: A
Journal of Practice & Theory 26 (May): 147-158.
Jahmani, Y., W. A. Dowling, and P. D. Torres. 2010. Goodwill impairment: A new
window for earnings management? Journal of Business & Economics Research 8
(February): 19-23.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings
management? Accounting Horizons 17 (January): 1-16.
Kwon, S. Y., C. Y. Lim, and P. M. S. Tan. 2007. Legal systems and earnings quality:
The role of auditor industry specialization. Auditing: A Journal of Practice &
Theory 26 (November): 25-55.
Lim, C. Y., and H. T. Tan. 2008. Non-audit service fees and audit quality: The impact
of auditor specialization. Journal of Accounting Research 46 (March): 199-246.
Low, K. Y. 2004. The effects of industry specialization on audit risk assessments and
audit-planning decisions. The Accounting Review 79 (January): 210-219.
Mayhew, B. W., and M. S. Wilkins. 2003. Audit firm industry specialization as a
differentiation strategy: Evidence from fees charged to firms going public.
Auditing: A Journal of Practice & Theory 22 (September): 33-51.
Neal, T. L., and R. R. Riley, Jr. 2004. Auditor industry specialist research design.
Auditing: A Journal of Practice & Theory 23 (September): 169–177.
Reichelt, K. J., and D. Wang. 2010. National and office-specific measures of auditor
industry expertise and effects on audit quality. Journal of Accounting Research
48 (June): 647-686
Reynolds, J. K., and J. R. Francis. 2001. Does size matter? The influence of large
clients on office-level auditor reporting decisions. Journal of Accounting and
Economics 30 (December): 375-400.
Roll, R. 1986. The hubris hypothesis of corporate takeovers. The Journal of Business
59 (April): 197-216.
Romanus, R. N., J. J. Maher, and D. M. Fleming. 2008. Auditor industry
specialization, auditor changes, and accounting restatements. Accounting
Horizons 22 (December): 389-413.
Sevin, S., and R. Schroeder. 2005. Earnings management: Evidence from SFAS
No.142 reporting. Managerial Auditing Journal 20: 47-54.
Taylor, M. H. 2000. The effects of industry specialization on auditors’ inherent risk
assessments and confidence judgements. Contemporary Accounting Research 17
(Winter): 693-712.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the
determination of accounting standards. The Accounting Review 53 (January):
112–134.