臺灣博碩士論文加值系統

企業風險、審計公費與審計品質一直是產官學界重點關注的議題，與過去文獻不同的是，本文檢視基於深圳證券交易所主板和創業板下上市公司的企業風險是否會對審計公費產生不一致的影響。同時使用Jones模型檢驗異常審計公費與審計品質之間的關係。本文以2006-2019年中國深圳證券交易所主板和創業板上市企業為研究對象，探討企業風險對審計公費的影響，異常審計公費對審計品質的影響。實證研究發現:(1)財務風險越高，審計公費越低，未符合預期方向;(2)企業經營風險越高，審計公費越高，創業板上市企業經營風險對審計費用的影響程度更大;(3)股權集中度發揮「監督效應」，降低公司治理風險，顯著降低審計公費，深圳證券交易所主板上市企業相較於創業板上市企業該效應更為顯著; (4)異常的審計公費會顯著降低審計品質，深圳證券交易所主板上市企業傾向進行應計項目盈餘管理，創業板上市企業傾向於採用實質盈餘管理手段。

Corporate risk, audit fees, and audit quality have always been an important issue within the business, government, and academic fields. Distinct from previous literature, this study investigated that whether corporate risk had an inconsistent impact on audit fees based on the Shenzhen Stock Exchange Main Board Market (MM) and the ChiNext Market (CNM). This study used Jones’ model to test the relation between the abnormal audit fee and the audit quality. Data from 2006 to 2019 from the Shenzhen Stock Exchange and the ChiNext Market were obtained. A shares were used as research samples to discuss the impact of corporate risks on audit fees and the impact of abnormal audit fees on audit quality. Empirical resulted indicate that: (1) The higher the Financial risk, the lower the audit fee, which did not follow our expectation; (2) The higher the operating risk, the higher the audit fee. The operating risks of listed companies on the ChiNext Market had a greater impact on audit fees; (3)The concentration of equity had a supervisory effect, which reduced corporate governance risks and significantly reduced audit fees. This effect was more significant for companies listed on the Main Board of the Shenzhen Stock Exchange than those listed on the ChiNext Market; (4) Abnormal audit fees would significantly reduce audit quality. The Main Board listed companies tended to use accruals earnings management, while the ChiNext Market listed companies tended to use real earnings management methods.

謝辭................................................................. I
摘要................................................................ II
ABSTRACT ........................................................ III
第 1 章 緒論.......................................................... 1
第 2 章 背景與文獻探討................................................ 3
2.1 主板與創業板之發展...........................................3
2.2 企業風險與審計公費之相關文獻.................................5
第 3 章 假說建立與研究設計............................................ 8
3.1 假說建立...................................................... 8
3.2 研究設計..................................................... 12
3.2.1 企業風險與審計公費 .................................... 12
3.2.2 異常審計公費與審計品質 ................................ 16
第 4 章 樣本組成與實證結果........................................... 20
4.1 資料來源及樣本組成........................................... 20
4.2 敘述性統計與相關係數矩陣..................................... 20
4.3 假說檢驗與實證結果........................................... 22
第 5 章 結論......................................................... 38
參考文獻............................................................ 40

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