臺灣博碩士論文加值系統

本研究目的在探討我國審計市場中，財稅差異對審計公費是否具有解釋能力，亦即探討查核會計師在評估受查公司的審計風險時，是否利用財稅差異作為偵測盈餘管理的工具，或利用財稅差異中隱含公司規避租稅的訊息，進而決定審計公費的高低。
本研究以2004至2015年台灣上市上櫃公司進行實證研究。本研究實證結果顯示財稅差異與審計公費有顯著的正向關聯性。另外，盈餘管理相關財稅差異與審計公費有顯著的負向關聯性、租稅規劃相關財稅差異與審計公費有顯著的正向關聯性。

The goal of this study is to explore the effect of the book-tax differences on the audit fees. Prior studies found that we can use book-tax differences to detect firmss’earnings management or taxe management behaviors. Based on these findings, this study wants to examine whether auditors use book-tax differences to assess the audit risk of their audited firms and determine the audit fees.
The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2015 in Taiwan. The empirical results show that the book-tax differences are significantly positive-correlated with the audit fees. Furthermore, the additional empirical results show that the earnings management related book-tax differences are significantly negative-correlated with the audit fees, and the tax planning related book-tax differences are significantly positive -correlated with the audit fees. 

第壹章 緒論 1
第一節　研究動機 1
第二節　研究目的 4
第三節　研究架構 5
第貳章　文獻探討 7
第一節 財稅差異 7
第二節　審計公費 15
第參章　研究方法 22
第一節　研究假說 22
第二節　研究期間及樣本 26
第三節　變數定義與衡量 31
第四節　實證模型 37
第肆章　實證結果與分析 38
第一節　敘述性統計 38
第二節　相關係數分析 41
第三節　實證結果分析 44
第四節　敏感性分析 52
第伍章 結論與建議 72
第一節 研究結論 72
第二節 研究限制 74
第三節 後續研究建議 74
參考文獻 75

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