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研究生:楊心舒
研究生(外文):Yang, Shin-Shu
論文名稱:異常審計公費與債務資金成本之關聯性
論文名稱(外文):The Relationship Between Abnormal Audit Fees and the Cost of Debt
指導教授:周庭楷周庭楷引用關係
指導教授(外文):Chou, Ting-Kai
口試委員:黃華瑋吳思蓉
口試委員(外文):Huang, Hua-WeiWu, Szu-Jung
口試日期:2021-06-26
學位類別:碩士
校院名稱:國立成功大學
系所名稱:財務金融研究所碩士在職專班
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:2021
畢業學年度:109
語文別:中文
論文頁數:24
中文關鍵詞:審計公費資金成本審計品質獨立性
外文關鍵詞:Audit FeesCapital costAudit qualityIndependence
相關次數:
  • 被引用被引用:2
  • 點閱點閱:143
  • 評分評分:
  • 下載下載:47
  • 收藏至我的研究室書目清單書目收藏:0
本研究探討異常審計公費與債務資金成本之間的關聯性。本研究預期審計品質與公司的借款利率有關。異常高的審計費用代表著會計師可能獲得賄賂,或從事審計工作所收取到的收入高於正常應有的公費,產生經濟依賴,而此效果可能會削弱會計師的獨立性,進而降低審計品質。而另一種審計努力觀點則指出異常高的審計公費可能反映會計師的努力付出,可以使審計品質得到提升。債權人的借款利率決定會考慮公司的財務資訊風險,而財務資訊風險的判斷可由認知的審計品質窺探。實證結果顯示,異常公費與債務資金成本呈負相關,表示債務資金成本會隨著異常審計公費的增加而減少,顯示債權人認為異常高的審計公費反應了較高的審計品質。
This study explores the relationship between abnormal audit fees and the cost of debt. Abnormal high audit fees represent that auditors may obtain bribes, or the income received from audit work is higher than normal public fees. Hence, it would create economic dependence which may weaken the independence of auditors, thereby reducing the quality of auditing. Another view of audit effort points out that the abnormal high public audit fees may reflect the hard work of the auditors, which can improve the quality of the audit. The creditor’s borrowing interest rate decision will take the company’s financial information risk into account, and the judgment of financial information risk can be peeked by the perceived audit quality. The empirical results show that abnormal audit fees are negatively correlated with the cost of debt funds, indicating that the cost of debt funds will decrease with the increase in abnormal audit fees, showing that creditors believe that abnormally high audit fees reflect higher audit quality.
摘要 I
第壹章 緒論 1
第貳章 文獻回顧與假說建立 3
第一節 異常審計公費相關文獻 3
第二節 假說發展 6
第參章 研究方法 7
第一節 研究資料期間與樣本選取 7
第二節 異常審計公費之衡量 7
第三節 實證模型與變數定義 9
第肆章 實證結果分析 11
第一節 審計公費模型迴歸結果 11
第二節 敘述性統計 13
第三節 相關係數檢定 14
第四節 迴歸分析結果 16
第五節 穩健性測試 17
第伍章 研究結論與建議 21
參考文獻 22
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Asthana, S. C. and J. P. Boone. 2012. Abnormal Audit Fee and Audit Quality. Auditing: A Journal of Practice & Theory 31: 1-22.
Amir, E., Y. Guan, and G. Livne. 2010. Auditor Independence and the Cost of Capital Before and After Sarbanes–Oxley: The Case of Newly Issued Public Debt. European Accounting Review 19: 633-664.
Blankley, A. I., D. N. Hurtt, and J. E. MacGregor. 2012. Abnormal Audit Fees and restatements. Auditing: A Journal of Practice & Theory 31: 79-96.
Bazerman, M., K. P. Morgan, and G. Loewenstein. 1997. The impossibility of auditor independence. Sloan Management Review 38: 89-94.
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Bharathe, S. T., J. Sunder, and S. V. Sunder. 2008. Accounting quality and debt contracting. The Accounting Review 83: 1-28.
Choi, J. H., J-B. Kim, and Y. Zang. 2010. Do abnormally high audit audit fees impair Audit Quality? Auditing:A Jourmal of Practice & Theory 29: 115-140.
Dhaliwal, D. S., C. A. G., S. Helitzman, and K. D. Melendrez. 2008. Auditor Fees and Cost of Debt. Journal of Accounting, Auditing & Finance 23: 1-22.
Eshleman, J. D. and P. Guo. 2013. Audit Fees and Audit Quality: You Get What You Pay For.
Fortin, S. and J. Pittman. 2008. The Impact of Auditor-Related Tax Services on Corporate Debt Pricing. Journal of American Tax Association 30: 79-106.
Firth, M. and A. Smith. 1995. Auditor quality, corporate risk, and the valuation of new issues. Review of Quantitative Finance and Accounting 5: 241-251.
Ge, W. and J-B. Kim. 2014. Real earnings management and the cost of new corporate bonds. Journal of Business Research 67: 641-647.
Ghosh, A. and D. Moon. 2005. Auditor Tenure and Perceptions of Audit Quality. The Accounting Review 80: 585-612.
Ghosh, A. and R. J. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes‐Oxley Act. Auditing: A Journal of Practice & Theory 28: 171-197.
Ghosh, A. and D. Moon. 2005. Auditor Tenure and Perceptions of Audit Quality. The Accounting Review 80: 585-612.
Mitra, S., D. R., and M. Hossain. 2009. The association between audit fees and reported earnings quality in pre‐and post‐Sarbanes‐Oxley regimes. Review of Accounting and Finance 8: 232-252.
Mansi, S. A., W. F. Maxwell, and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42: 755-793.
Olugoke, A. and H. Emife. 2016. Do abnormal audi fees matter in Nigerian auit market? International Journal of Business and Finance Management Research 4: 64-73.
Pittman, J. A. and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics 37: 113-136.
Santosuosso, P. 2014. Cost of debt and corporate profitability. International Business Research 7: 13.
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