台灣產業的發展已由代工型態轉變為分工型態，再由分工型態走向競合型態。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， Brandenburger & Nalebuff (1996) 為說明企業之間的競合關係與經營策略，發展價值網的分析架構，並強調在競合的情境下，企業應增加其與外界的商業互補關係，而且減少其競爭對手。有趣的是：商業互補可以提高企業的績效，（許恩得與林明寬，2006）卻會降低會計師的審計品質（許恩得與李佩真，2006）。因此引發本計畫之研究動機，並探討下列問題：（一）如果商業互補將提高企業績效，並降低會計師的審計品質，那麼在競合型態的企業關係下，審計品質與企業績效之間是否呈現負相關？（二）如果實徵分析發現審計品質與企業績效之間呈現負相關，是否存在審計品質與企業績效兼顧的企業？如果實徵分析沒有發現審計品質與企業績效之間呈現負相關，是甚麼原因導致審計品質與企業績效無法兼顧？（三）如果要兼顧審計品質與企業績效，企業主或經理人與會計師之間良好的互動模式為何？（四）實徵分析的優點是可以尋求一般化的現象，個案研究可以發現具體的關係脈絡，如何同時運用實徵分析與個案研究進行商業互補、企業績效與審計品質的關聯性研究，進而具體瞭解實徵分析與個案研究兩種研究方法的整合模式？本計畫提出三年的中長期研究，三年皆同時進行實徵分析與個案研究，全面而且詳細探討供應鏈體系之競合關係、會計師的審計品質與企業績效之關聯性研究。 The developments of Taiwanese industries are from OEM to co-opetition. Brandenburger & Nalebuff (1996) developed a value net model to analyze the win-win approach for companies to formalize an advantage strategy. They emphasized that it is important to increase their complemtors and decrease competitors. Business complementarities will improve business performance. (Hsu and Lin, 2006) However, it will reduce CPA』s audit quality. Therefore, I will study the following issues: First, if business complementarities will improve business performance and reduce CPA』s audit quality, will it induce a negative association between audit quality and business performance? Next, how will a company get a positive association between audit quality and business performance? Third, if high audit quality and high business performance can be co-existent, what is a good model for interactions between enterprises or managers and CPAs. Finally, I will integrating empirical analysis and case study for the issue for business complementality, business performance and audit quality. I provide a 3 years plan. Each year for one issue I integrate empirical and case study for the associations among co-opetition, business performance and audit quality.
