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題名 KY公司查核專家、主要營運地區與審計公費之關聯性研究
KY Company Audit Specialist, Main Operating Country and Audit Fees
作者 鄭涵文
Cheng, Han-Wen
貢獻者 周玲臺
Chou, Ling-Tai
鄭涵文
Cheng, Han-Wen
關鍵詞 外國來臺第一上市櫃公司
KY公司查核專家
主要營運地區
審計公費
KY company
KY company audit specialists
Main operating country
Audit fees
日期 2022
上傳時間 2-Sep-2022 14:43:33 (UTC+8)
摘要 本研究旨在探討外國來臺第一上市櫃公司 (本文簡稱為「KY公司」) 主要營運地區、KY公司查核專家與審計公費之關聯性。首先，以整體上市櫃公司為樣本，探討KY公司與本國一般上市櫃公司審計公費定價是否存在差異；接著以KY公司為樣本，探討KY公司查核專家及受查公司主要營運生產地與審計公費之關聯性。實證結果顯示，KY公司比其他一般上市櫃公司支付較高之審計公費；而臺灣KY公司樣本中，KY公司查核專家及其主要營運生產地在中國時，與KY公司之審計公費具有顯著負向關聯性。
The purpose of this study is to examine the relationship between the operating regions of Taiwan’s foreign initial listed companies (KY companies), KY company audit specialists and audit fees. First, a sample of all 2009-2020 Taiwanese listed companies is used to test whether higher audit risks result in a difference in audit fees for KY companies. Next, all KY companies are sampled to study the impact of KY company audit specialists and company main operating/production locations on their audit fees. The empirical results show that audit fees of KY companies are higher than other domestic listed companies in Taiwan. Among KY company samples, significant negative relations are found between audit fees and not only KY audit firm specialist but also company main operating country in China.
參考文獻 呂婉如，2021，以審計產業專家角色檢測家族企業與審計公費間關係之實證，當代商管論叢，第6卷第1期：43-67。
余淑芳，1988，影響臺灣地區會計師事務所決定專業服務費用因素之研究，國立政治大學會計研究所碩士論文。
林昭伶與黃鈴雯，2022，會計師集中度、市佔率與審計公費，輔仁管理評論，第29卷第2期： 43-79。
周玲臺、王雅芳與林家駿，2017，財務報表重編與會計師公費，會計評論，第65期：83-116。
林雅菁，1997，審計公費影響因素之研究，東吳大學會計學系碩士論文。
翁文課，1998，非審計服務、事務所規模與審計公費關聯性之研究，國立中正大學會計學系碩士論文。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計第6卷第2期：125-152。
陳柏玉，2015，F股公司治理、資訊透明度與績效之研究，國立臺灣大學財務金融學系碩士論文。
陳皆碩、林芳綺與楊東錦，2015，審計公費調降之決定因素：公司治理之觀點，中華會計學刊，第11卷第2期：241-290。
陳耀宗與吳姍穎，2004，審計產業專家、審計公費與會計師事務所規模：台灣審計市場之實證，中華會計學刊，第5卷第1期： 41-69。
黃薏芯，2022，外國企業在台第一上市櫃(KY)公司審計品質與KY公司查核專 家、當地知識之研究，國立政治大學會計學系碩士論文。
葉欣純，2019，租稅天堂與審計公費之關聯性研究，國立成功大學財務金融研究所碩士論文。
雷秀英，1990，影響會計師財務簽證公費決定因素之研究，東吳大學會計學系碩士論文。
葛俊佑與蔡岳霖，2019，海外來台第一上市櫃企業公司治理與股利政策之關聯， 當代會計，第20卷第2期：265-295。
廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？，中華會計學刊，第8卷第1期：49-87。
薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，第9卷第2期：167-200。
蘇裕惠，2000，會計師事務所規模與審計公費關聯性之研究，中華會計學刊，第1期：59-78。
蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷第2期：187-220。
Asthana, S. C., K. K. Raman and H. K. Xu 2015. US-Listed Foreign Companies` Choice of a US-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality. Accounting Horizons 29(3): 631-666.
Beck, P. J., T. J. Frecka, and I. Solomon 1988. An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence. Journal of Accounting Literature 7: 65-84.
Bell, T. B., R. Doogar and I. Solomon 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research 46(4): 729-760.
Blankley, A. I., D. N. Hurtt, and J. E. MacGregor 2012. Abnormal Audit Fees and Restatements. Auditing: A Journal of Practice & Theory 31(1): 79–96.
Cairney, T. D. and E. G. Stewart 2015. Audit Fees and Client Industry Homogeneity. Auditing-a Journal of Practice & Theory 34(4): 33-57.
Caramanis, C. and C. Lennox 2008. Audit effort and earnings management. Journal of Accounting & Economics 45(1): 116-138.
Cheng, B., S. Srinivasan, and G. Yu. 2014. Securities Litigation Risk for Foreign Companies Listed in the U.S. Available at: ssrn.com
Choi, J. H., C. Kim, J. B. Kim and Y. Zang 2010. Audit Office Size, Audit Quality, and Audit Pricing. Auditing-a Journal of Practice & Theory 29(1): 73-97.
Choi, J. H., J. B. Kim, X. H. Liu and D. A. Simunic 2008. Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25(1): 55-99.
Choi, J. H., J. B. Kim and Y. S. Zang 2010. Do Abnormally High Audit Fees Impair Audit Quality? Auditing-a Journal of Practice & Theory 29(2): 115-140.
Craswell, A. T. and J. R. Francis 1999. Pricing initial audit engagements: A test of competing theories. Accounting Review 74(2): 201-216.
Craswell, A. T., J. R. Francis and S. L. Taylor 1995. Auditor brand name reputations and industry specializations. Journal of Accounting & Economics 20(3): 297-322.
DeAngelo, L. E. 1981. Auditor size and auditor quality. Journal of Accounting and Economics 3(3): 183-199.
DeFond, M. and J. Y. Zhang 2014. A review of archival auditing research. Journal of Accounting & Economics 58(2-3): 275-326.
Defond, M. L. and J. Jiambalvo 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting & Economics 17(1-2): 145-176.
Eichenseher, J. W. and P. Danos 1981. The Analysis of Industry-Specific Auditor Concentration: Towards an Explanatory Model. Accounting Review 56(3): 479-492.
Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market . Journal of Accounting & Economics 6(2): 133-151.
Francis, J. R., K. Reichelt and D. Wang 2005. The pricing of national and city-specific reputations for industry expertise in the US audit market. Accounting Review 80(1): 113-136.
Francis, J. R. and D. T. Simon 1987. A Test of Audit Pricing in the Small-Client Segment of the U. S. Audit Market. Accounting Review 62(1): 145-157.
Hay, D. C., W. R. Knechel and N. Wong 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23(1): 141-191.
Kinney, W. R. and R. Libby 2002. Discussion of the relation between auditors` fees for nonaudit services and earnings management. Accounting Review 77: 107-114.
Klein, B. and K. B. Leffler 1981. The Role of Market Forces in Assuring Contractual Performance. Journal of Political Economy 89(4): 615-641.
Low, K. Y. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. Accounting Review 79(1): 201-219.
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描述 碩士
國立政治大學
會計學系
109353026
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353026
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Chou, Ling-Taien_US
dc.contributor.author (Authors) 鄭涵文zh_TW
dc.contributor.author (Authors) Cheng, Han-Wenen_US
dc.creator (作者) 鄭涵文zh_TW
dc.creator (作者) Cheng, Han-Wenen_US
dc.date (日期) 2022en_US
dc.date.accessioned 2-Sep-2022 14:43:33 (UTC+8)-
dc.date.available 2-Sep-2022 14:43:33 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2022 14:43:33 (UTC+8)-
dc.identifier (Other Identifiers) G0109353026en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/141537-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 109353026zh_TW
dc.description.abstract (摘要) 本研究旨在探討外國來臺第一上市櫃公司 (本文簡稱為「KY公司」) 主要營運地區、KY公司查核專家與審計公費之關聯性。首先，以整體上市櫃公司為樣本，探討KY公司與本國一般上市櫃公司審計公費定價是否存在差異；接著以KY公司為樣本，探討KY公司查核專家及受查公司主要營運生產地與審計公費之關聯性。實證結果顯示，KY公司比其他一般上市櫃公司支付較高之審計公費；而臺灣KY公司樣本中，KY公司查核專家及其主要營運生產地在中國時，與KY公司之審計公費具有顯著負向關聯性。zh_TW
dc.description.abstract (摘要) The purpose of this study is to examine the relationship between the operating regions of Taiwan’s foreign initial listed companies (KY companies), KY company audit specialists and audit fees. First, a sample of all 2009-2020 Taiwanese listed companies is used to test whether higher audit risks result in a difference in audit fees for KY companies. Next, all KY companies are sampled to study the impact of KY company audit specialists and company main operating/production locations on their audit fees. The empirical results show that audit fees of KY companies are higher than other domestic listed companies in Taiwan. Among KY company samples, significant negative relations are found between audit fees and not only KY audit firm specialist but also company main operating country in China.en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第二章 文獻探討與研究假說 7
第一節 臺灣會計師審計公費揭露法規 7
第二節 外國企業在台第一上市櫃(KY)公司 9
第三節 審計公費 10
第四節 外國公司與審計公費 12
第五節 產業專家事務所與審計公費 14
第六節 主要營運生產地 18
第三章 研究方法 20
第一節 研究模型與變數定義 20
第二節 樣本選取與資料來源 26
第四章 實證結果 29
第一節 敘述性統計分析 29
第二節 相關係數分析 33
第三節 複迴歸結果分析 37
第四節 額外測試 41
第五章 結論、限制與建議 49
第一節 研究結論 49
第二節 限制與建議 51
參考文獻 53		zh_TW
dc.format.extent 1272468 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353026en_US
dc.subject (關鍵詞) 外國來臺第一上市櫃公司zh_TW
dc.subject (關鍵詞) KY公司查核專家zh_TW
dc.subject (關鍵詞) 主要營運地區zh_TW
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) KY companyen_US
dc.subject (關鍵詞) KY company audit specialistsen_US
dc.subject (關鍵詞) Main operating countryen_US
dc.subject (關鍵詞) Audit feesen_US
dc.title (題名) KY公司查核專家、主要營運地區與審計公費之關聯性研究zh_TW
dc.title (題名) KY Company Audit Specialist, Main Operating Country and Audit Feesen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 呂婉如，2021，以審計產業專家角色檢測家族企業與審計公費間關係之實證，當代商管論叢，第6卷第1期：43-67。
余淑芳，1988，影響臺灣地區會計師事務所決定專業服務費用因素之研究，國立政治大學會計研究所碩士論文。
林昭伶與黃鈴雯，2022，會計師集中度、市佔率與審計公費，輔仁管理評論，第29卷第2期： 43-79。
周玲臺、王雅芳與林家駿，2017，財務報表重編與會計師公費，會計評論，第65期：83-116。
林雅菁，1997，審計公費影響因素之研究，東吳大學會計學系碩士論文。
翁文課，1998，非審計服務、事務所規模與審計公費關聯性之研究，國立中正大學會計學系碩士論文。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計第6卷第2期：125-152。
陳柏玉，2015，F股公司治理、資訊透明度與績效之研究，國立臺灣大學財務金融學系碩士論文。
陳皆碩、林芳綺與楊東錦，2015，審計公費調降之決定因素：公司治理之觀點，中華會計學刊，第11卷第2期：241-290。
陳耀宗與吳姍穎，2004，審計產業專家、審計公費與會計師事務所規模：台灣審計市場之實證，中華會計學刊，第5卷第1期： 41-69。
黃薏芯，2022，外國企業在台第一上市櫃(KY)公司審計品質與KY公司查核專 家、當地知識之研究，國立政治大學會計學系碩士論文。
葉欣純，2019，租稅天堂與審計公費之關聯性研究，國立成功大學財務金融研究所碩士論文。
雷秀英，1990，影響會計師財務簽證公費決定因素之研究，東吳大學會計學系碩士論文。
葛俊佑與蔡岳霖，2019，海外來台第一上市櫃企業公司治理與股利政策之關聯， 當代會計，第20卷第2期：265-295。
廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？，中華會計學刊，第8卷第1期：49-87。
薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，第9卷第2期：167-200。
蘇裕惠，2000，會計師事務所規模與審計公費關聯性之研究，中華會計學刊，第1期：59-78。
蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷第2期：187-220。
Asthana, S. C., K. K. Raman and H. K. Xu 2015. US-Listed Foreign Companies` Choice of a US-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality. Accounting Horizons 29(3): 631-666.
Beck, P. J., T. J. Frecka, and I. Solomon 1988. An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence. Journal of Accounting Literature 7: 65-84.
Bell, T. B., R. Doogar and I. Solomon 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research 46(4): 729-760.
Blankley, A. I., D. N. Hurtt, and J. E. MacGregor 2012. Abnormal Audit Fees and Restatements. Auditing: A Journal of Practice & Theory 31(1): 79–96.
Cairney, T. D. and E. G. Stewart 2015. Audit Fees and Client Industry Homogeneity. Auditing-a Journal of Practice & Theory 34(4): 33-57.
Caramanis, C. and C. Lennox 2008. Audit effort and earnings management. Journal of Accounting & Economics 45(1): 116-138.
Cheng, B., S. Srinivasan, and G. Yu. 2014. Securities Litigation Risk for Foreign Companies Listed in the U.S. Available at: ssrn.com
Choi, J. H., C. Kim, J. B. Kim and Y. Zang 2010. Audit Office Size, Audit Quality, and Audit Pricing. Auditing-a Journal of Practice & Theory 29(1): 73-97.
Choi, J. H., J. B. Kim, X. H. Liu and D. A. Simunic 2008. Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25(1): 55-99.
Choi, J. H., J. B. Kim and Y. S. Zang 2010. Do Abnormally High Audit Fees Impair Audit Quality? Auditing-a Journal of Practice & Theory 29(2): 115-140.
Craswell, A. T. and J. R. Francis 1999. Pricing initial audit engagements: A test of competing theories. Accounting Review 74(2): 201-216.
Craswell, A. T., J. R. Francis and S. L. Taylor 1995. Auditor brand name reputations and industry specializations. Journal of Accounting & Economics 20(3): 297-322.
DeAngelo, L. E. 1981. Auditor size and auditor quality. Journal of Accounting and Economics 3(3): 183-199.
DeFond, M. and J. Y. Zhang 2014. A review of archival auditing research. Journal of Accounting & Economics 58(2-3): 275-326.
Defond, M. L. and J. Jiambalvo 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting & Economics 17(1-2): 145-176.
Eichenseher, J. W. and P. Danos 1981. The Analysis of Industry-Specific Auditor Concentration: Towards an Explanatory Model. Accounting Review 56(3): 479-492.
Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market . Journal of Accounting & Economics 6(2): 133-151.
Francis, J. R., K. Reichelt and D. Wang 2005. The pricing of national and city-specific reputations for industry expertise in the US audit market. Accounting Review 80(1): 113-136.
Francis, J. R. and D. T. Simon 1987. A Test of Audit Pricing in the Small-Client Segment of the U. S. Audit Market. Accounting Review 62(1): 145-157.
Hay, D. C., W. R. Knechel and N. Wong 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23(1): 141-191.
Kinney, W. R. and R. Libby 2002. Discussion of the relation between auditors` fees for nonaudit services and earnings management. Accounting Review 77: 107-114.
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dc.identifier.doi (DOI) 10.6814/NCCU202201325en_US