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系統識別號 U0026-2907201508283900
論文名稱(中文) 企業社會責任與公司治理對審計公費之影響
論文名稱(英文) The Impact of Corporate Social Responsibility and Corporate Governance on Audit Pricing
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) 湯競彥
研究生(英文) Keng-In Tong
學號 R16025039
學位類別 碩士
語文別 中文
論文頁數 34頁
口試委員 口試委員-黃華瑋
口試委員-黃炳勳
口試委員-陳政芳
指導教授-林囿成
中文關鍵字 企業社會責任  公司治理  審計公費 
英文關鍵字 Corporate Social Responsibility  Corporate Governance  Audit Pricing 
學科別分類
中文摘要 本研究探討企業社會責任與公司治理兩者各自對審計公費之關聯性。會計事務所與公司在訂定審計公費的評估基礎分為企業的風險及查核所投入的成本。本研究討論企業之公司治理程度與進行企業社會責任報告之發佈,是否會影響審計公費之定價。本研究取樣自上海證券交易所與深圳證券交易所上市之企業,研究期間為2009年至2013年。實證結果發現,企業社會責任與審計公費呈顯著正向關係。同時董事會獨立性與有效性與審計公費呈顯著正向關係。換言之,中國上市公司審計公費之考量,確實與公司治理程度有顯著相關。不論是區分國有企業及非國有企業,或者企業社會責任、公司治理與審計公費三者同時觀察,得出之結果與前述相一致。此情況表示相對美國等具有效率的市場,中國市場顯示缺乏成熟度,即使企業社會責任與公司治理皆減少公司之風險,但背後所帶來的額外查核卻使會計事務所提高審計公費,以彌補因公司行為所提高的查核成本。
英文摘要 This paper examines whether Corporate Social Responsibility (CSR) and corporate governance are associated with audit pricing. The audit fee is an important factor that affects audit quality. It is determined by audit risk and audit cost. Using a sample of China firms from 2009 to 2013, we examine whether and how CSR affects audit fees. Meanwhile, this paper examine whether and how board characteristics (independence and efficiency) affects audit fees. Results suggest that there are significant positive relations between audit fees and CSR, board independence and efficiency. This paper also have alternative analysis of separating sample into two group: state-owned corporate and non-state-owned corporate. Another alternative analysis involve CSR into the relationship between corporate governance and audit pricing. These results show the same effect, which lends further support to the relation between audit fees and CSR, board independence and efficiency. These findings provide evidence that auditors assess audit planning and pricing involving both CSR and Corporate governance.
論文目次 第一章 緒論 1
第二章 研究背景及文獻回顧 4
第一節 審計公費與企業社會責任 4
第二節 審計公費與公司治理 8
第三章 研究設計 11
第一節 樣本選取與資料來源 11
第二節 模型設計 12
第四章 實證結果 15
第一章 敘述性統計量 15
第二章 相關係數分析 15
第三章 迴歸分析 18
第五章 額外分析 20
第一節 國有企業與非國有企業 20
第二節 企業社會責任、公司治理與審計公費 26
第六章 研究結論 28
參考文獻 30
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