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研究生:謝依陵
研究生(外文):HSIEH,YI-LING
論文名稱:會計師任期與企業避稅行為之關聯研究
論文名稱(外文):The Association between Auditor Tenure and Corporate Tax Aggressiveness
指導教授:薛敏正薛敏正引用關係
指導教授(外文):SHIUE,MIN-JENG
口試委員:黃美祝劉沂佩
口試日期:2017-06-07
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:2017
畢業學年度:105
語文別:中文
論文頁數:30
中文關鍵詞:會計師任期
外文關鍵詞:auditor tenure
相關次數:
  • 被引用被引用:0
  • 點閱點閱:144
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  • 下載下載:0
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本文分別以主辦會計師查核任期和有效稅率作為會計師任期和企業避稅行為之衡量變數,以探討會計師任期與企業避稅行為之關聯。本研究以2012年至2015年上市櫃公司為研究對象,實證結果發現會計師任期越長,企業有效稅率越高,表示較長的會計師任期可以降低企業避稅行為。因此,本研究結果並不支持會計師強制輪調制度,各項敏感性分析亦支持主要實證結果,顯示本文實驗結果具有穩健性。
This paper investigates the relationship between auditor tenure and enterprise tax aggressiveness. Auditor tenure is defined as the CPA tenure, and enterprise tax aggressiveness is defined as the effective tax rate. Research data were collect from publicly traded companies from 2012 to 2015; the empirical results reveal that there is a positive relationship between auditor tenure and effective tax rate, suggesting that the longer the auditor tenure, the lesser enterprise tax aggressiveness. Therefore, the results do not support the necessity of mandatory audit partners’ rotation, and the several analyses indicate the findings of this paper are robust.
第壹章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 研究架構
第貳章 文獻回顧與假說建立
第一節 企業避稅的定義與衡量
第二節 審計風險與企業避稅行為
第三節 會計師任期
第四節 企業避稅行為與會計師任期
第叁章 研究設計
第一節 樣本選取與資料來源
第二節 變數定義與衡量
第三節 實證模型建立
第肆章 實證結果
第一節 敘述性統計
第二節 相關係數分析
第三節 迴歸分析結果
第三節 敏感性分析
第伍章 結論與建議
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