Title

全貌風險與審計公費之關聯

Translated Titles

The relationship between holistic risk and audit fee

DOI

10.6845/NCHU.2013.00024

Authors

陳致翰

Key Words

企業風險管理指標 ; 審計公費 ; 異常企業風險管理指標 ; enterprise risk management index ; audit fee ; abnormal enterprise risk management index

PublicationName

中興大學會計學研究所學位論文

Volume or Term/Year and Month of Publication

2013年

Academic Degree Category

碩士

Advisor

陳雪如

Content Language

繁體中文

Chinese Abstract

隨著2001年12月安隆案爆發後,風險管理成為一個熱門的議題,因此,本篇的研究目的一主要為探討公司風險管理的有效性對於審計公費之影響,以美國上市公司2003年至2011年的資料為研究對象,參照Gordon, Loeb, and Tseng (2009)的研究,在COSO企業風險管理-整體架構的四個目標之基礎下,建立一個綜合性企業風險管理指標,並探討和審計公費之關聯性,研究結果發現企業風險管理指標與審計公費之間呈顯著正相關。本篇的研究目的二主要為探討全貌風險和審計公費之關聯,本篇參照Gordon, Loeb, and Tseng (2009)研究的異常企業風險管理指標,試著捕捉公司的全貌風險,並探討和審計公費的關聯性,研究結果發現異常企業風險管理指標與審計公費之間呈顯著正相關。最後本篇將公司的異常企業風險管理指標分成正向與負向異常企業風險管理指標兩個群組,並進一步探討與審計公費之關聯性,實證結果顯示異常企業風險管理指標與審計公費仍然呈正相關。

English Abstract

After Enron broke out at December,2001,risk management had been a popular issue.Hence,the first study objectective of this paper is to discuss how the effectivenessof the corporate risk management affects audit fee.This paper collects data from U.S.public firms on the market during 2003-2001,and refer to the study of Gordon, Loeb, and Tseng (2009) based on COSO Enterprise Risk Management-Intergated Framework’s four objectives,and construct a comprehensive enterprise risk management index to explore the relationship between enterprise risk management index and audit fee.The study finds that enterprise risk management index and audit fee are posivesignificantly.The second study objective of this paper is to explore the relationship between holistic risk and audit fee.This paper refer to the study of Gordon, Loeb, and Tseng (2009) about abnormal enterprise risk management index to try to capture the holistic risk of the firm,and to explore the relationship between holistic risk and audit fee.The study finds that abnormal enterprise risk management index and audit fee are posivesignificantly.Last,this paper divided abnormal enterprise risk management index into positive and nagativeabnormal enterprise risk management index ,and further to explore the relationship between audit fee.The empirical result indicates that abnormal enterprise risk management index are still posive between audit fee.

Topic Category 管理學院 > 會計學研究所
社會科學 > 財金及會計學
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