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研究生:洪琪雯
研究生(外文):Chi-Wen Hung
論文名稱:IFRS的實施對查核公費及產業專家會計師查核公費溢酬之影響 – 以紐西蘭為例
論文名稱(外文):The Impact of IFRS Adoption on Audit Fees and the Industry Specialist Fee Premium: A New Zealand Study
指導教授:林嬋娟林嬋娟引用關係
指導教授(外文):Chan-Jane Lin
口試委員:薛敏正林孝倫
口試委員(外文):Min-Jeng ShiueHsiao-Lun Lin
口試日期:2015-04-13
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
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:2015
畢業學年度:103
語文別:英文
論文頁數:62
中文關鍵詞:審計公費產業專家溢酬IFRS 實施之影響紐西蘭IFRS
外文關鍵詞:audit feesindustry specialist fee premiumIFRS adoptionNew ZealandIFRS
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  紐西蘭會計委員會 (New Zealand Accounting Standards Review Board) 於2002年12月宣布企業個體之財務報表需自2007年1月起適用IFRS。相關文獻曾指出澳洲、馬來西亞及歐洲國家之審計公費於適用IFRS後增加。本篇文章將探討紐西蘭這般獨特且地理位置孤立之國家,於適用IFRS後對審計公費之影響。此外,本篇文章探討採用IFRS後,對事務所收取產業專家溢酬之影響。
本篇文章的樣本期間為2006年到2010年,以紐西蘭公開發行公司為樣本,實證結果顯示,審計公費於採用IFRS當年及其後幾年皆有增加。本篇文章也發現,紐西蘭事務所普遍存在產業專家溢酬,採用IFRS後,對於該費用之影響也是增加。


In December 2002, the New Zealand Accounting Standards Review Board announced that New Zealand entities’ financial reports would have to comply with International Financial Reporting Standards (IFRS) from 1 January 2007. Prior literature has found an increase in audit fees after the adoption of IFRS in Australia, Malaysia and countries in the European Union. This paper extend these literatures by looking at the audit fee impact of IFRS adoption in New Zealand, a country rather unique and isolated from other countries. In addition, I analyze the impact of IFRS adoption on the industry specialist fee premium, a premium that audit firms receive for their expertise knowledge in an industry.
This paper conducts the research over a five-year period, from 2006 to 2010, and finds that audit fees increased in the year of IFRS adoption as well as in the subsequent years. This paper also finds that an industry specialist fee premium exists at the national level in New Zealand. Additionally, the adoption of IFRS increased the industry specialist fee premium.


口試委員會審定書 i
Acknowledgement ii
中文摘要 iii
Abstract iv
1. Introduction 1
2. Background 4
2.1 Accounting harmonization 4
2.2 New Zealand setting and IFRS 5
2.3 Industry specialist fee premium, IFRS and SOX 13
3. Literature Review and Hypothesis Development 18
3.1 The effects of IFRS adoption on audit fees 18
3.2 The industry specialist fee premium 20
3.3 Hypothesis development 21
4. Data and Research Methods 24
4.1 Sample selection and data source 24
4.2 Audit fees model 25
5. Results 36
5.1 Descriptive statistics 36
5.2 Regression results 43
6. Robustness Test 49
7. Summary and Conclusions 50
Reference 54
Appendix 59


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