國際財務報告準則(International Financial Reporting Standart, IFRS)第八號「Operating Segments」規定，企業必須依照管理法(management approach)辨別及揭露營運部門資訊，意即企業需依其經營決策、資源配置與評量績效之內部報告為基礎來辨別部門，以藉此強化財務報表使用者對企業營運績效之瞭解。台灣財務會計準則第四十一號「營運部門資訊之揭露」係參照IFRS 8修訂並於2011年開始適用，因此本研究以台灣2011至2016年之上市櫃公司為樣本，探討企業主要客戶之集中程度與部門別報導品質之關聯性，並進一步檢驗，產業專精會計師事務所是否對於主要客戶與部門別報導品質之關聯具正向調節效果。實證結果發現，客戶集中程度越高之企業會傾向揭露品質較高之部門別報導資訊，且會計師事務所因具備產業專精知識而產生較高之審計品質，並強化受查客戶之財務報表品質，進而提升企業主要客戶對部門別報導之影響。

According to International Financial Reporting Standard-IFRS 8, Operating Segments, the segment information of firms should be identified and reported on the basis of management approach. That is, in order to improve the information quality of financial reports, firms need to identify segments based on the operating decision, resources allocation, and its performance so that the stakeholders can obtain more detailed information of the operating performance from the management. Taiwan Financial Accounting Standard No. 41, the Disclosure of Segment Reporting, followed IFRS 8 and has been applied since 2011. This study aims to investigate the relationship between the concentration of the major customers and the segment reporting quality of the firms. In addition, I examine whether the Auditor Industry Specialization have a positive effect on the association of segment reporting quality and major customers. The research sample is the publicly-traded firms in Taiwan from 2011 to 2016. The results show that firms with higher customer concentration are likely to have better segment reporting quality. Furthermore, it also indicates that firms with Auditor Industry Specialization would improve the effects of major customers on segment reporting quality.

壹、緒論 1
一、研究背景與目的 1
二、研究貢獻 5
三、研究架構 6
貳、文獻回顧 7
一、部門別報導之規範 7
二、部門別報導品質之決定因素 8
1.代理成本 8
2.財務誘因 9
3.私有資訊成本 9
三、供應鏈 10
1.主要客戶之影響性 12
2.主要客戶與企業營運績效 12
3.主要客戶與會計政策 13
四、會計師之產業專精 14
1.會計師產業專精之衡量 14
2.會計師產業專精與盈餘品質之影響 15
3.會計師產業專精與資訊揭露 16
4.會計師供應鏈專精與查核品質 17
參、假說發展與研究設計 19
一、主要客戶與部門別報導品質 19
二、主要客戶、部門別報導品質與會計師(事務所)產業專精 21
三、研究設計 22
1.檢測模型 22
2.變數定義 24
四、資料來源與樣本篩選 30
肆、實證結果分析 33
一、敘述性統計 33
二、相關係數分析 37
三、實證結果 40
1.客戶集中程度與部門別報導品質之關聯性 40
2.客戶集中程度、部門別報導品質與產業專精會計師事務所之關聯 43
四、額外測試 47
伍、研究結論與建議 51
一、研究結論 51
二、研究限制與未來研究建議 52
參考文獻 55

一、 中文文獻
姜家訓與楊雅雯，2005，會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。

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