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系統識別號 U0026-0709201011191600
論文名稱(中文) 公司治理對審計公費與裁決性應計數之影響
論文名稱(英文) The Role of Corporate Governance on the Relationship between Audit Fees and Accruals
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 98
學期 2
出版年 99
研究生(中文) 黃韋齊
研究生(英文) Wei-Chi Huang
學號 r1697112
學位類別 碩士
語文別 中文
論文頁數 69頁
口試委員 口試委員-楊朝旭
指導教授-林囿成
口試委員-陳政芳
中文關鍵字 公司治理  審計公費  裁決性應計數 
英文關鍵字 Corporate Governance  Discretional Accruals  Audit Fees 
學科別分類
中文摘要 以往的學者在探討審計公費與裁決性應計數之間的關係時,大多忽略了公司治理所扮演的角色,少數的文獻雖有將公司治理納入考量,但僅是以單一方法衡量公司治理變數,無法完整地考量公司治理對審計公費與裁決性應計數之影響。因此本研究運用四種不同公司治理的衡量方式,對公司治理在審計公費與裁決性應計數的關係之間所扮演的角色作整合探討。此外,沙賓法案的許多條文強化了對公司治理的要求,因此本研究進一步探究法案通過前後,是否改變公司治理對審計公費與裁決性應計數之影響。

本研究以2001年至2008年美國上市櫃公司為樣本進行實證分析。實證結果發現,在不考慮公司治理變數的情況下,審計公費與裁決性應計數呈正相關。在考量公司治理機制後,除了審計委員會年度開會次數外,平均而言,較佳的公司治理機制,會削弱審計公費與裁決性應計數的正向關係。其所代表的涵義為良好的公司治理具有較佳的應計數品質,導致會計師降低所欲收取的審計公費。最後,本研究實證公司治理對審計公費與裁決性應計數之關連性的影響,並沒有因為沙賓法案的通過而有所改變。
英文摘要 Prior literatures investigated the relationship between audit fees and discretional accruals almost ignore the role of corporate governance. Although some research has considerd the corporate governance mechansim, it just used single corporate governance measure. We think it is not enough to capture the effect of corporate governance on the relationship between audit fees and discretional accruals. This study considers four corporate governance measures to investigate completely the role of corporate governance. Moreover, the Sarbanes-Oxley Act (SOX) impose many requirements to strenghth the corporate governance. Therefore, this study investigates whether the effect of corporate governance on the relationship between audit fees and discretional accruals are different in post-SOX compare to at the period before and after SOX.

Using the U.S sample from 2001 to 2008, the results indicate that there is positive relation between audit fee and discretional accrual without considering corporate governance. Furthermore, better corporate governance decrease the positive relation between audit fee and discretional accrual. It means better corporate governance increase the quality of accruals, that accountant would decrease fees he want to charge. Lastly, we also compare the period before and after SOX ,the effect of corporate governance on the relationship between audit fees and accruals are not different.
論文目次 目錄
第壹章 緒論........................................... 1
第一節 研究動機與目的....................................1
第二節 研究架構.........................................4
第貳章 文獻探討與假說發展............................... 6
第一節 會計應計數、公司治理與審計公費相關文獻之彙整......... 6
第二節 本研究之觀念性架構................................13
第叁章 研究方法........................................14
第一節 實證模型與變數衡量................................14
第二節 樣本選取與資料來源................................25
第肆章 實證結果與分析.................................. 29
第一節 敘述性統計分析....................................29
第二節 相關性分析........................................32
第三節 多元迴歸分析......................................38
第四節 敏感性分析........................................54
第伍章 結論與建議...................................... 62
第一節 研究結論..........................................62
第二節 研究貢獻、限制與建議...............................63
參考文獻................................................ 65
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