本研究探討影響法官對於會計鑑定意見採納程度之因素。本文以2000年至2016年間有關會計鑑定之民事訴訟判決書為研究樣本，分別就鑑定人之身分(係機關或個人)、鑑定人是否具名及是否到庭陳述、鑑定人之選任方式等特性，探討其與法官對會計鑑定意見採納程度是否存在關聯性。實證結果顯示，鑑定人具有身分為機關、採具名方式提供意見，以及係由兩造合意選任等特性，與法官採納程度存在正向關聯性；鑑定人到庭陳述則與法官對鑑定意見的採納程度不存在顯著關聯性。 / This study examines the determinants of judges’ adoption of opinions provided by forensic accounting experts in civil litigation cases. Based on a sample of verdicts over the period of 2000 to 2016 issued by judges, this study empirically investigates the association between features of forensic accounting experts (whether the experts performing their services on behalf of their institutes, providing signed statements of opinion on forensic findings, being appointed on a consensus from plaintiffs and defendants, or making appearance in court) and the opinion adoption behavior of the judges (whether the forensic findings are fully adopted, partly adopted or completely refuted by the judge) resided in Taiwan district courts and high courts. The empirical results show that cases with forensic accounting experts performing their services on behalf of their institutes, providing singed opinion statements and appointed by both parties of the litigation are positively associated with the a more positive opinion adoption behavior of judges. However, this study fails to find a significant association between whether the forensic accounting experts would make their appearance in court and the opinion adoption behavior of the judges.