臺灣博碩士論文加值系統

提高企業資訊透明度係現階段政府極欲努力改善提升的重點項目，而對國內企業而言提升資訊透明度也是進軍國際市場所需的必要條件。本研究之主要目的即在探討資訊透明度與審計公費間之關聯，以檢視會計師在作成審計公費訂價決策時是否會考量企業之資訊透明度。資訊透明度的提升，除了透露出健全的公司治理機制訊息外，亦隱含了企業價值較高、盈餘管理行為減少以及代理成本下降的訊息。這些訊息對會計師而言皆為訴訟風險較低的訊號，當會計師所承擔之訴訟風險較低時，他們所需承擔的額外成本亦較低，進而向委託人收取較低的審計公費。另方面，由於資訊揭露評鑑系統中自願揭露的加分項目，大多屬於年報的評鑑項目，當公司增加報導自願性揭露訊息時，會計師所暴露的查核風險將提高，因此需付出更多的時間與努力查核，進而收取較高的審計公費。據此，本研究推論企業資訊透明度與審計公費有關。

實證分析結果發現，審計公費與資訊透明度間呈顯著正相關，即當公司的資訊透明度較高時，會計師的確需付出更多的努力及時間查核，換言之，治理機制運作過程中，會計師的確扮演了重要的輔助角色。在敏感性分析的部分，本研究亦就委託人自我選擇會計師及透明度指標進行Hausman (1978)的內生性檢定，和額外考量其他可能的遺漏變數影響，研究結果仍具穩定性。

Information transparency is part of corporate governance systems. No matter the practices, academics or government, more and more people pay more attention to this topic all over the world. Especially for managers of those companies which are going to issue equity through the international markets. The purpose of this study is to examine the relation between audit fees and information transparency. The advance of information transparency implies that higher enterprises value, earnings management behaviors declining, and lower agency cost expect for better corporate governance system. These signals express with the lower litigation risk to CPAs. The lower litigation risk indicates the lower additional cost that CPAs have to bear, therefore audit fees would decrease. In contrast, owing to the voluntary disclosure bonus point items of the information disclosure and transparence ranking system belong to annual financial reports for the most part. Accordingly, CPAs have to spend more time and devote more efforts when their clients disclose more information and then asking their clients pay more audit fees. Thus, we expect that there is a positive correlation between audit fees and the extent of information transparency.

Research results show that there is a positive association between audit fees and information transparency. These findings imply that auditors indeed have to spent more time and devote more efforts to audit while their clients present more additional disclosures. That is, CPAs do play an accessory role in our society. The result is robust in consideration of endogenous variable problems in our research models.

第一章 緒論----------------------------1
第一節 研究背景、動機、目的與貢獻------1
第二節 研究主題------------------------5
第三節 研究流程與架構-------------------6
第二章 文獻探討-----------------------8
第一節 資訊透明度----------------------8
第二節 審計公費-----------------------16
第三節 資訊透明度與審計公費----------19
第三章 研究方法----------------------23
第一節 研究假說-----------------------23
第二節 研究模型-----------------------25
第三節 樣本選取及資料來源-----------31
第四章 實證分析----------------------34
第一節 敘述統計-----------------------34
第二節 相關性與單變量分析-----------37
第三節 多變量分析--------------------41
第四節 敏感性分析--------------------43
第五章 研究結論與建議---------------56
第一節 研究結論---------------------56
第二節 建議---------------------------57
第三節 研究限制-----------------------58
參考文獻------------------------------59

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