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系統識別號 U0026-0307201500152700
論文名稱(中文) 集團企業是否委託同一會計師事務所查核財務報表對其審計品質及審計公費之影響
論文名稱(英文) The Impact of Whether Being Audit by the Same CPA Firm on the Quality and Fees of Business Group Audits
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 2
出版年 104
研究生(中文) 李家齊
研究生(英文) Jia-Chi Li
學號 R16021027
學位類別 碩士
語文別 中文
論文頁數 24頁
口試委員 指導教授-黃華瑋
口試委員-林囿成
口試委員-周庭楷
口試委員-梁少懷
中文關鍵字 集團企業  審計品質  審計公費 
英文關鍵字 Business groups  Audit quality  Audit fee 
學科別分類
中文摘要 本篇論文主要探討集團企業財報是否委託同一事務所查核對於審計品質和審計公費的影響。集團企業對於台灣經濟的重要性近年來大幅提升,而集團複雜的財務結構使得會計師在查核時面臨較高的審計風險,因此本研究檢視了集團是否委託同一事務所查核對審計品質的影響。此外,近年來越來越多的公司揭露審計公費,本研究也檢視了集團是否委託同一事務所查核對於審計公費的影響。不同於前人對於國內集團企業的研究大多採用中華徵信所的集團企業資料庫,本研究使用台灣經濟新報(TEJ)的集團企業資料庫,其對集團企業的定義更符合實際情況。本研究檢視2002年至2013年集團企業的資料,實證結果顯示,集團企業由同一事務所查核其審計品質較佳,而委由同一事務所查核,其審計公費較高。
英文摘要 The main purpose of the study is to examine whether or not audit quality and audit fee differ between companies with business groups audited by the same CPA firm and those audited by different CPA firm. Business groups are more and more important for Taiwan’s economy over the years. Auditors will face higher audit risk when they audit business groups, because of its’ complex financial structure. Therefore, this study examines whether or not audit quality differ between companies with business groups audited by the same CPA firm and those audited by different CPA firm. In addition, in recent years, more and more companies disclosed their audit fee. This study also examines whether or not audit fee differ between companies with business groups audited by the same CPA firm and those audited by different CPA firm. The empirical results show that business group audited by the same CPA firm have better audit quality, and higher audit fee.
論文目次 第壹章 前言 1
第貳章 文獻回顧與假說發展 2
第一節 集團企業 2
第二節 是否委託同一事務所對集團的影響 4
第參章 研究方法 7
第一節 研究期間、資料蒐集與樣本選取 7
第二節 實證模型 8
第肆章 實證結果與分析 14
第一節 敘述性統計及相關分析 14
第二節 實證結果 17
第伍章 結論 21
參考文獻 22
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