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系統識別號 U0026-2806201219200600
論文名稱(中文) 會計師產業專家、法律環境與審計計價:中國審計市場進一步證據
論文名稱(英文) Auditor Industry Expertise, Legal Environment, and Audit Pricing:Further Evidence from China Audit Market
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 100
學期 2
出版年 101
研究生(中文) 張筱慈
研究生(英文) Hsiao-Tzu Chang
學號 r16991109
學位類別 碩士
語文別 英文
論文頁數 36頁
口試委員 指導教授-邱正仁
指導教授-黃華瑋
口試委員-陳政芳
口試委員-周庭楷
中文關鍵字 審計公費  產業專家  法律環境 
英文關鍵字 Audit Fees  Audit Specialization  Legal Environment 
學科別分類
中文摘要 本研究運用事務所層級與合夥人層級之資料檢驗中國大陸國家級和城市級之產業專家與審計公費之間的關係,並進一步探討各區域法律環境之強度是否影響產業專家審計公費溢酬的現象。使用3,266筆樣本資料,我們發現在城市級的事務所和會計師專家,及聯合國家級與城市級事務所和會計師專家有更高金額的審計費用。此外,事務所專家審計公費溢酬會隨著各區域法律環境強度增加而提高;然而,區域法律環境的差異對於合夥人專家審計公費的效果並沒有顯著的影響。整體而言,我們的研究結果顯示,雖然會計師事務所和個別的合夥人專家皆收取較高額的審計費用,但他們可能面對訴訟風險變化的態度有所差異。
英文摘要 This paper examines the audit pricing of national and city audit specialization in China at both firm and partner level. In particular, we investigate the influence of local province’s legal strength on the audit pricing of audit specialization. Using 3,266 firm-year observations post financial crisis, we find that specialized audit firms and auditors at city level and at national and city level jointly are associated with higher audit fees, controlling for other determinants of audit fees. Further, the audit fee premiums for specialized audit firms increase with the legal strictness of different provinces. However, legal strength does not have significant effect on the audit fee premiums for specialized individual auditors. Overall, our findings suggest that although specialized audit firms and individual auditors charge for higher audit fees, they may have differential attitude toward the variation in litigation risk.
論文目次 1. Introduction ....... p.1
2. Background, Literature Review, and Hypothesis Development ....... p.3
2.1 Audit Market and Local Governments in China ....... p.4
2.2 Industry Expertise, Audit Quality, and Audit Fees ....... p.5
2.3 Industry Expertise and Legal Environment in China ....... p.8
3. Data and Research Method ....... p.11
3.1 Measurements of Specialized Audit Firms and Individual Auditors ....... p.11
3.2 Empirical Models ....... p.13
3.3 Data ....... p.17
4. Empirical Results ....... p.17
4.1 Descriptive Statistics ....... p.18
4.2 Regression Results ....... p.18
4.3 Additional Analyses ....... p.20
5. Conclusions, Limitations and Future Research Avenues ....... p.22
Reference ....... p.25

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