在全球化競爭與資訊科技的高度運用之後，競合型態的企業關係已是必然的產業趨勢。 DeAngelo（1981b）指出會計師客戶數與審計品質呈正相關，但該研究未考慮同一供應鏈體系，簽證公司間競合關係是否會影響審計品質。本研究將樣本限制在同一供應鏈，測試在同一供應鏈中的公司聘任會計師的異同與審計品質（以裁決性應計數衡量）之關聯。本研究發現若受查公司與供應商（顧客）聘任相同會計師，則該會計師審計品質相較於聘任不同會計師低。本研究亦發現受查公司與供應商的商業互補程度愈高，該會計師審計品質下降幅度愈大。因此，本研究之發現可以補強DeAngelo(1981b)之論點。本文亦分析台灣的自行車業者在面對全球化的競爭壓力，如何透過產業合作提升企業的國際競爭力，並降低企業之間在國內的惡性競爭。本研究探討A-Team聯盟的成立原因、運作模式及其審計品質之差異。本研究發現A-Team的運作模式擴充了Brandenburger & Nalebuff (1996)所提出競合策略(co-opetition)的觀念性架構，其經驗也成功地複製到台灣的其他產業，故A-Team的模式可作為各國政府推動產業合作之參考。 Industry trend has gone to co-opetition relationship after global competition and technology application highly. DeAngelo(1981b) posited that there was positive relation between the clientele of audit firm and audit quality. However it did not consider whether the co-opetition relationship would affect audit quality in the same supply chain. I confined company samples in the same supply chain to test the relationship between the firms choose the same or different auditor and audit quality (measured by discretionary accruals). I find that audit quality is lower significantly when the audit client and supplier (customer) hire the same auditor rather than different. I also find that the more business complementarity between audit client and supplier, the more audit quality decline. Therefore, my findings can be a complement to the perspective of DeAngelo(1981b). I also analyze Taiwan bicycle industry with high global competition to see how A-Team enhances enterprise international competitiveness and decrease the malicious competition through industry cooperation. This paper studies the causes of development, operation model and audit quality for A-Team. I find that A-Team could expand the co-opetition conception argued by Brandenburger & Nalebuff (1996). A-Team model could be copied to other industry successfully in Taiwan and be a benchmark for implement the industry cooperation in other countries.
