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系統識別號 U0026-2906201510200300
論文名稱(中文) 資訊科技專門知識與審計公費間之關聯
論文名稱(英文) The Relationship between Auditor IT expertise and Audit Fees
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) 胡滋晏
研究生(英文) Tzu-Yen Hu
學號 R16001328
學位類別 碩士
語文別 英文
論文頁數 25頁
口試委員 指導教授-陳政芳
口試委員-顏盟峯
口試委員-楊朝旭
中文關鍵字 資訊科技專門知識  審計公費 
英文關鍵字 IT expertise  audit fees 
學科別分類
中文摘要 本研究主要是探討會計師資訊科技專門知識對客戶的審計公費之影響。實證結果顯示,擁有資訊科技專門知識的事務所,其對客戶收取的審計公費較不具資訊科技專門知識的事務所為高。此外,實證結果亦顯示,當客戶向具備整體專門知識事務所(即同時具資訊科技與審計產業知識之事務所)購買審計服務時,客戶的審計公費亦較高。本文結果支持具有較高資訊科技專門知識的會計師,能結合其本身的產業知識,提供更高品質的審計服務,進而賺取較多的公費溢酬。
英文摘要 This paper investigates whether the IT-specific expertise of external audit firm influences the audit fees of clients. The results suggest that auditors can charge higher audit fees when they have IT-specific expertise. Furthermore, this paper also examines whether the overall expertise (i.e., the combined IT and audit industry expertise) of external audit firm influences the audit fees of clients. The results suggest that the external audit firm’s overall expertise is positively related to audit fees. Therefore, our results indicate that auditors can earn fee premiums for their IT-specific expertise.
論文目次 摘要 i
ABSTRACT ii
CONTENTS iii
CONTENTS OF TABLES iv
I. INTRODUCTION 1
II. PRIOR LITERATURE AND HYPOTHESIS DEVELOPMENT 4
III. METHODOLOGY 7
3.1 Measure of IT-Specific Expertise 7
3.2 Model Specification 9
IV. SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 11
V. MULTIVARIATE ANALYSES 17
5.1 Test of H1 and H2 17
VI. CONCLUSIONS 20
REFERENCE 21
APPENDIX A 24
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