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題名 The effects of cancelling audit fee floor in Taiwan - A perspective on competition law and industry characteristics
作者 Liau, Bo Tsang
廖柏蒼
貢獻者 會計系
關鍵詞 Behavioral research; Commerce; Competition; Floors; Social sciences; Anti-trust laws; Audit firms; Audit services; Competition law; Competition policy; Industry characteristics; Management
日期 2014-01
上傳時間 16-Jun-2015 15:57:12 (UTC+8)
摘要 The global audit market is highly concentrated on four audit firms raises the issues concerning competition constrain. The audit market in Taiwan is also oligopolied by Big Four. Through the case of cancelling audit fee in Taiwan, this study tries to provide some different views on the regulation of unfair competition, especially focusing on the conflict between the self-regulation of accountant association and the competition policy of FTC. Based on the characteristic of audit services and the oligopoly in audit market, the regulator should be more interested in competition on audit quality, than audit fee. This study suggests that FTC in Taiwan should rethink about the applying of illegal per se principle in antitrust law, and reconsider the decision of cancelling the audit fee floor in 1998. © 2014 Taylor & Francis Group.
關聯 Recent Trends in Social and Behaviour Sciences - Proceedings of the 2nd International Congress on Interdisciplinary Behavior and Social Sciences 2013, ICIBSoS 2013, 2014, Pages 615-619, 2nd International Congress on Interdisciplinary Behavior and Social Science, ICIBSoS 2013; Jakarta; Indonesia; 4 November 2013 到 5 November 2013; 代碼 102808
資料類型 conference
dc.contributor 會計系
dc.creator (作者) Liau, Bo Tsang
dc.creator (作者) 廖柏蒼zh_TW
dc.date (日期) 2014-01
dc.date.accessioned 16-Jun-2015 15:57:12 (UTC+8)-
dc.date.available 16-Jun-2015 15:57:12 (UTC+8)-
dc.date.issued (上傳時間) 16-Jun-2015 15:57:12 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/75848-
dc.description.abstract (摘要) The global audit market is highly concentrated on four audit firms raises the issues concerning competition constrain. The audit market in Taiwan is also oligopolied by Big Four. Through the case of cancelling audit fee in Taiwan, this study tries to provide some different views on the regulation of unfair competition, especially focusing on the conflict between the self-regulation of accountant association and the competition policy of FTC. Based on the characteristic of audit services and the oligopoly in audit market, the regulator should be more interested in competition on audit quality, than audit fee. This study suggests that FTC in Taiwan should rethink about the applying of illegal per se principle in antitrust law, and reconsider the decision of cancelling the audit fee floor in 1998. © 2014 Taylor & Francis Group.
dc.format.extent 176 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) Recent Trends in Social and Behaviour Sciences - Proceedings of the 2nd International Congress on Interdisciplinary Behavior and Social Sciences 2013, ICIBSoS 2013, 2014, Pages 615-619, 2nd International Congress on Interdisciplinary Behavior and Social Science, ICIBSoS 2013; Jakarta; Indonesia; 4 November 2013 到 5 November 2013; 代碼 102808
dc.subject (關鍵詞) Behavioral research; Commerce; Competition; Floors; Social sciences; Anti-trust laws; Audit firms; Audit services; Competition law; Competition policy; Industry characteristics; Management
dc.title (題名) The effects of cancelling audit fee floor in Taiwan - A perspective on competition law and industry characteristics
dc.type (資料類型) conferenceen