隨著全球化的發展下，上下游公司開始重視合作關係，彼此間互相形成供應鏈，近年來有許多學者研究供應鏈中的主要客戶對公司的影響，但在主要客戶與公司的財務報導品質方面尚未獲得一致的結論，鮮少有研究提及主要客戶與公司財務報表可讀性的關聯。有鑑於此，本研究以2013至2018年上市櫃公司為樣本，蒐集其主要客戶與財務報表可讀性之資訊，探討主要客戶與公司財務報表可讀性的關聯性。實證結果發現，當公司存在主要客戶時，公司的財務報表可讀性會上升，顯示主要客戶的監督能有效提升公司財務報導品質。而本研究也進一步探討當存在供應鏈會計師時，是否會對主要客戶與公司財務報表可讀性的關聯性造成影響，實證結果發現，當供應鏈上會計師事務所相同時，主要客戶更能提升公司財務報表可讀性，顯示供應鏈會計師具有供應鏈知識與查核經驗可以有效強化受查客戶之財務報導品質，進而提升主要客戶對財務報表可讀性之影響。

Using a sample of the Securities Markets in Taiwan from 2013 to 2018, the study aims to investigate whether major customers affect a firm’s financial statements readability. I find that when a firm with major customers will be urged to report financial statements with better readability. The result indicates that the supervision of major customers can effectively limit managers to provide complex financial statements and obfuscate bad performance or bad news. This study further investigates whether supply chain auditor will impact the relationship between major customers and financial statements readability. Empirical results document that the positive relationship between major customers and financial statements readability is more significant for firms with supply chain auditor, this result indicates that the supply chain auditor has supply chain knowledge to increase company’s financial statements readability.

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 5
第三節 研究架構流程圖 6
第二章 文獻回顧 7
第一節 可讀性之介紹與發展 7
一 英文可讀性公式 8
二 中文可讀性公式 9
第二節 會計可讀性研究 12
一 探討可讀性之影響 12
二 探討影響可讀性之因素 13
第三節 供應鏈之主要客戶 15
一 主要客戶對公司營運績效的影響 15
二 主要客戶對公司會計政策的影響 17
第四節 供應鏈會計師 19
第三章 假說發展與研究設計 23
第一節 假說發展 23
一 主要客戶與財務報表可讀性 23
二 供應鏈會計師、財務報表可讀性與主要客戶 26
第二節 研究設計 27
第三節 變數衡量 28
第四節 資料來源與樣本選取 33
第四章 實證結果分析 37
第一節 敘述性統計 37
第二節 相關係數分析 40
第三節 實證結果 42
第四節 額外測試 46
第五章 研究結論與建議 51
第一節 研究結論 51
第二節 研究限制與未來研究建議 52
參考文獻 55

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