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系統識別號 U0026-1707201517162700
論文名稱(中文) 執行長離職與審計公費計價:中國公司之進一步證據
論文名稱(英文) CEO turnover and audit pricing: Further 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 103
學期 2
出版年 104
研究生(中文) 郭仲恆
研究生(英文) Chong-Hang Kok
學號 R16025021
學位類別 碩士
語文別 英文
論文頁數 26頁
口試委員 指導教授-黃華瑋
共同指導教授-林囿成
口試委員-周庭楷
口試委員-梁少懷
中文關鍵字 審計公費  審計風險  執行長離職  國營企業 
英文關鍵字 audit fees  audit risk  CEO turnover  SOEs 
學科別分類
中文摘要 本篇研究測試中國公司的執行長離職和會計師事務所所收取的費用之間的關係,以及國營企業是否會對上述關係有所影響。本研究預期當執行長被公司強制更換時會為會計師事務所帶來更高的業務和審計風險,並最終導致更高的審計公費。另一方面,會計師可能會因國營企業的特性而面臨較低的風險。實證結果發現,有執行長被強制更換的公司比執行長自願離職或無發生執行長離職的公司有著顯著更高的審計費用。此外,當執行長被強制更換是發生在國營企業的時,會計師事務所所收取的審計公費顯著較低。
英文摘要 This study tests the relationship between CEO turnover in client companies and the fees charged by their audit firms, and whether SOEs can attenuate the relationship. We propose that forced CEO turnover brings higher business and audit risks for the audit firm and ultimately leads to higher audit prices. On the other hand, we propose that auditors may face lower risk in engagement due to SOEs’ characteristic. We develop two regression model of audit fees that includes, as predictor variables, type of CEO turnover, SOE dummy and the interaction terms form them, plus some control variables identified in prior studies (e.g., ROA, total assets, and corporate governance). Results show that companies with forced CEO turnover have significantly higher audit fees than companies with either voluntary turnover or no turnover. Further, we find auditors charge lower audit fees when forced CEO turnover is occurred in SOEs
論文目次 Section 1: Introduction 1
Section 2: Literature review and hypotheses development 3
Section 3: Method 6
Section 4: Results 13
Section 5: Conclusion 20
References 22
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