| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.author (Authors) | 鄭景文 | zh_TW |
| dc.creator (作者) | 鄭景文 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:11 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:11 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:11 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353047 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48921 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 97353047 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 在市場競爭不斷加劇之環境下，會計師事務所究竟要如何因應？削價競爭固然為一種經營策略，但並非長久之計。過去文獻指出，會計師事務所可藉由發展產業專業化以因應市場競爭，且會計師產業專精對審計公費有正向之影響。然而，過去文獻亦指出客戶產業特性對審計公費訂價有一定之影響力，故本研究目的乃在探討會計師產業專精對審計公費影響力之大小，及是否會計師產業專精對審計公費之影響力會大於客戶產業特性對審計公費之效果。實證結果顯示會計師產業專精與客戶產業特性兩者對審計公費皆有相當之影響力，但客戶產業特性對審計公費訂價之影響較大。另外，在將樣本區分為高科技產業與傳統產業後可發現，會計師在高科技產業之專長對客戶而言較具有價值，產業專精會計師在高科技產業對審計公費訂價之影響力較大、能夠收取較高之審計公費。 | zh_TW |
| dc.description.abstract (摘要) | How can accounting firms build up competitive advantages when they face increased competition? One way is to cut costs and decrease prices, but this may not be the best strategy in the long run. Casterella et al.(2004) suggest that product differentiation based on industry expertise may be a more sustainable solution because auditor specialization shows a significantly positive association with audit fees. Prior researches also indicate that client industry characteristics influence audit fees. Therefore, the main objective of this study is to examine whether auditor specialization and client industry characteristics influence audit fees and which one has greater effect. We find evidence that auditor specialization and client industry characteristics both have an influence on audit fees, while client industry characteristics exhibit even greater impacts. Furthermore relative to conventional industries, auditor specialization in high technology industries demonstrates greater value, and contributes to higher audit fees. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 6第三節 論文架構 9第貳章 文獻探討 11第一節 審計公費相關文獻 11第二節 會計師產業專精相關文獻 13第三節 客戶重要性相關文獻 16第四節 客戶產業集中程度相關文獻 18第參章 研究方法 20第一節 研究假說 20第二節 實證模型與變數衡量 24第三節 資料來源與樣本選取 30第肆章 實證結果與分析 35第一節 敘述性統計分析 35第二節 單變量分析 42第三節 迴歸結果與分析 48第四節 敏感性分析 54第伍章 結論與建議 58第一節 研究結論與建議 58第二節 研究限制 61參考文獻 62附錄一 張文瀞與吳幸螢(2005)之產業專家彙總 65附錄二 產業專精彙總表 66 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353047 | en_US |
| dc.subject (關鍵詞) | 審計公費 | zh_TW |
| dc.subject (關鍵詞) | 會計師產業專精 | zh_TW |
| dc.subject (關鍵詞) | 客戶重要性 | zh_TW |
| dc.subject (關鍵詞) | 客戶產業集中度 | zh_TW |
| dc.subject (關鍵詞) | audit fees | en_US |
| dc.subject (關鍵詞) | auditor specialization | en_US |
| dc.subject (關鍵詞) | client importance | en_US |
| dc.subject (關鍵詞) | client industry concentration | en_US |
| dc.title (題名) | 會計師產業專精、客戶產業特性與審計公費 | zh_TW |
| dc.title (題名) | Auditor Specialization, Client Industry Characteristics and Audit Fee | en_US |
| dc.type (資料類型) | thesis | en |
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