In this paper, we apply the multinomial logit regression and decision tree approaches to examine the critical deciding factors that affect auditor choice decisions.

• 摘要本研究利用多元选择迴归模型及决策树技术，从代理问题、股权结构、营运绩效、风险等构面，探讨影响我国企业会计师选择决策之关键决定因素。