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系統識別號 U0026-1507201615253100
論文名稱(中文) 產業競爭程度與審計公費之關聯性-以中國市場為例
論文名稱(英文) Product Market Competition and Audit Fees -Evidence from China
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 104
學期 2
出版年 105
研究生(中文) 謝承諺
研究生(英文) Cheng-Yen Hsieh
學號 R16031072
學位類別 碩士
語文別 中文
論文頁數 35頁
口試委員 指導教授-謝喻婷
口試委員-林軒竹
口試委員-周庭楷
中文關鍵字 審計公費  產業競爭程度 
英文關鍵字 Audit Fees  Product Market Competition 
學科別分類
中文摘要 本研究以中國上市公司2002年至2014年為研究對象,探討產業競爭程度與審計公費之關聯性,實證結果發現,以產業集中度、產品替代性與市場規模作為衡量產業競爭程度之變數時,產業競爭程度越高,會計師傾向收取較高之審計公費。
推論其主要之原因係當產業競爭程度越高時,企業風險會上升,會計師所面臨之審計失敗的風險亦提高,因此會計師會收取較高的審計公費以彌補其面臨之訴訟風險。
本研究亦發現相較於在深圳證券交易所掛牌上市之公司,在上海證券交易所掛牌上市的公司產業競爭程度對審計公費之影響更大,推論其可能之原因為上海證券交易所之企業多為中大型企業,而中大型企業之間之競爭更為激烈,營運風險上升之程度較大,致使會計師收取更高的審計公費。
英文摘要 This paper investigates the relation between market product competition and audit fees. In this study, I use industry concentration, product substitutability, and market size as proxy variables of product market competition. Analyzing China’s publicly traded companies from 2002 to 2014. The results show a positive relation between market product competition and audit fees. This means auditors charge higher fees to firms in more competitive industries.
It supports that when a firm is in a more competitive industry, it faces higher risk of bankruptcy. If firms declare bankruptcy, they will not only be accused of mishandling their business but their auditors will be as well. According to deep pocket theory, if clients fail, investors will sue audit firms for compensation. In order to offset this risk, auditors will intend to charge higher audit fees.
I also find if a firm trades on the Shanghai Stock Exchange, the effect of market product competition and audit fees will be more violent. This is because that most firms on the Shanghai Stock Exchange are large companies, and the competition between large companies tends to be fiercer. For this reason, the business risk is higher, and auditors will thus charge higher fees.
論文目次 第壹章 緒論 1
第貳章 研究背景及文獻回顧 4
第一節 中國審計市場背景 4
第二節 審計公費與產業競爭程度 5
第參章 研究方法 10
第一節 變數定義 10
第二節 研究模型 15
第三節 樣本選取及資料來源 17
第肆章 實證結果 18
第一節 敘述性統計量 18
第二節 相關係數分析 20
第三節 迴歸分析結果 22
第伍章 額外分析 25
第一節 國有企業與非國有企業 25
第二節 交易所別 28
第陸章 研究結論 30
參考文獻 32
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