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研究生:張筱慈
研究生(外文):Hsiao-TzuChang
論文名稱: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(外文):Auditor Industry Expertise, Legal Environment, and Audit Pricing:Further Evidence from China Audit Market
指導教授:邱正仁邱正仁引用關係黃華瑋黃華瑋引用關係
指導教授(外文):Jeng-Ren ChiouJeng-Ren Chiou
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:英文
論文頁數:36
中文關鍵詞:審計公費產業專家法律環境
外文關鍵詞:Audit FeesAudit SpecializationLegal Environment
相關次數:
  • 被引用被引用:0
  • 點閱點閱:249
  • 評分評分:
  • 下載下載:45
  • 收藏至我的研究室書目清單書目收藏:0
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。
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.
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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