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研究生:拉海
研究生(外文):Rahel Dosma Palentina Hutasoit
論文名稱:分析高爾夫社交活動對會計師審計經營結構的影響
論文名稱(外文):Analysis of Golfing on Auditor’s Audit Business Structure
指導教授:林岳喬林岳喬引用關係
指導教授(外文):George Lin
口試委員:何加政吳徐哲
口試日期:2018-06-15
學位類別:碩士
校院名稱:國立中正大學
系所名稱:國際財務金融管理碩士學位學程
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2018
畢業學年度:106
語文別:英文
論文頁數:31
外文關鍵詞:Audit feesAudit fees Scaled by SalesGolfing Ties
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ABSTRACT

We find no evidence golfing ties (membership and frequency) impact on the
auditor’s audit business structure (audit-fee and audit-fee scaled by sales). Instead of
that, we do T-Test to compare some firm characteristics such as size, GICS, and net
income and we find that the number of the golfing member and frequency are higher in
the high-technology industry than non-high technology industry. Whereas small and
lost-firm tends to have a willing to register as the member but rarely to play than the
large and the profit-firm.
TABLE OF CONTENTS
Page
AUTHORIZATION SHEET
APPROVAL SHEET
ABSTRACT…………………………………………………...………………………................................i
ACKNOWLEDGEMENTS…………………………………………………...................................ii
TABLE OF CONTENTS………………………………………………….................................iii
LIST OF TABLES…………………………………………………......................................v
CHAPTER I: INTRODUCTION………………………………………………….............................1
1.1 Background and Motivation………………………………………………........................1
1.2 Purpose of Study and Research Question…………………………………................6
CHAPTER II: LITERATURE REVIEW AND HYPOTHESIS……………..……..................8
2.1 Auditor-Client Social Interaction and Audit Fees………………………….........8
2.2 Auditor-Client Social Interaction and Audit Fee/ Sales………...…………...9
2.3 Control Variables…………………………………………………………...........................10
2.4 Auditor-Client Social Interaction and Firm Characteristic………………...11
2.5 Contribution………………………………………………………………..............................12
CHAPTER III: DATA AND METHODOLOGY…………………………….…........…...............14
3.1 Data Sources………………………………………………………………..............................14
3.2 Sample Selection………………………………………………….…….…..........................14
3.3 Empirical Model……………………………………….………….………...........................15
3.3.1 Client-firm’s Characteristic……………………………...………...................16
3.4 Difference and Similarity……………………………...…………………....................16
CHAPTER IV: EMPIRICAL FINDINGS…………………………………………........................17
4.1 Descriptive Statistics……………………………….…………………….......................17
4.2 Estimations for Audit Fees……………………………….……………….....................19
4.3 Estimations for Audit fee/Sales……………………………….…………..................19
4.4. Analysis of Golfing ties and client’s financial structure………………….19
CHAPTER V: CONCLUSION…………………………………………………..............................21
5.1 Research Conclusion…………………………….………………………..........................21
5.2 Research Limitations………………………….………………………….........................21
5.2 Suggestions for Future Research………………………….………………..................22
REFERENCES……………………………………………………………………….................................23
APPENDICES……………………………………………………………………….................................26
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