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系統識別號 U0026-1905201913403700
論文名稱(中文) 會計師資訊科技產業專家是否能比會計師金融產業專家賺取更多審計公費溢酬? 來自台灣的實證證據
論文名稱(英文) Can IT-Industry Specialists Earn More Fee Premiums than Financial Industry Specialists? Evidence from Financial Industry in Taiwan
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 107
學期 2
出版年 108
研究生(中文) 吳啓聞
研究生(英文) Chi-Wen Wu
學號 R16061213
學位類別 碩士
語文別 中文
論文頁數 37頁
口試委員 指導教授-黃華瑋
口試委員-顏盟峯
口試委員-梁少懷
中文關鍵字 審計公費  金融科技  產業專家 
英文關鍵字 Audit fee  fintech  Industry specialist 
學科別分類
中文摘要 本研究探討在金融產業中,是否因金融科技的浪潮,導致會計師資訊科技產業專家是否能比會計師金融產業專家賺取超額審計公費溢酬。實證結果發現會計師金融產業專家以及會計師資訊科技產業專家皆與審計公費具正向顯著關連性,因相較於會計師非產業專家能擁有更多的查核經驗及專業(Craswell, Francis & Taylor, 1995; DeFond, Francis & Wong, 2000;Chen and Elder, 2001),能提供被查核公司較高的審計品質,因而可收取較高的審計公費。本研究進一步對會計師金融產業專家以及會計師科技產業專家做了係數差異檢定,但其結果為不顯著,說明目前台灣的金融科技整合可能不甚成熟或者尚未達成知識外溢的效益。
英文摘要 Due to the wave of fintech, this study explores whether IT-industry specialists earn more fee premiums than financial industry specialists in the financial industry. The empirical results show that financial industry specialists and IT-industry specialists are positively associated with audit fees because they have more experience and expertise in auditing than non-industry experts (Craswell, Francis & Taylor, 1995; DeFond, Francis & Wong, 2000; Chen and Elder, 2001). Both types of industry specialists can provide the audited company with higher audit quality and thus can charge higher audit fees. This study further tests coefficient difference between financial industry specialists and IT-industry specialists, but the results are not significant. This finding indicates that fintech integration may not be mature, or the benefits of knowledge spillovers have not yet been achieved so far in Taiwan.
論文目次 目錄
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的 3
第三節、研究流程 4
第四節、研究框架 5
第貳章、文獻與假說 6
第一節、審計公費與產業專家 6
第二節、研究假說 9
第三章、研究方法 13
第一節、研究設計與變數定義 13
第二節、資料來源與樣本選取 19
第四章、實證結果 20
第一節、敘述性統計 20
第二節、相關係數 22
第三節、回歸結果 24
第五章、結論與建議 28
第一節、結論 28
第二節、研究限制 30
附錄A 36

圖目錄
圖一 研究流程圖 4

表格目錄
表一 變數解釋 14
表二 樣本篩選 19
表三 樣本敘述性統計 21
表四 相關性分析 23
表五 樣本回歸分析結果 25

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