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公費揭露型態之決定因素與公費競爭性

The Determinants of Audit Fee Disclosure Types and the Audit Fee Competition

Abstracts


自2009年起,台灣企業可採用金額或級距方式自願性揭露審計公費,故本研究擬探討審計公費揭露型態之決定因素,及其揭露型態對審計市場競爭性的影響。採用2009年至2016年台灣上市櫃公司為樣本,實證發現聘任四大查核的公司偏向級距揭露型態。另以產業中採用金額揭露的比例衡量產業公費透明度,實證結果發現產業公費透明度愈高,大型事務所公費溢酬愈低。最後,本研究進行額外測試,排除樣本選擇偏誤及級距揭露衡量誤差的潛在影響,以加強本研究結論之穩健性。綜合上述可推論,大型事務所基於保護獨占租,傾向級距揭露,而較精細的公費資訊能增加審計市場競爭性。

Parallel abstracts


Since 2009, companies in Taiwan have been able to voluntarily disclose the professional fees of certified public accountants either by fee range or by individual amount disclosure. Using a sample of listed firms for the 2009-2016 period, this paper analyzes the determinants of audit fee disclosure types and the results show that firms audited by a Big 4 auditor are more likely to disclose fees by range. The results further show that industry fee transparency, measured as the extent of disclosing fees by individual amounts in a given industry, is negatively associated with Big N fee premiums. Additional tests are conducted to ensure that empirical results are robust to potential sample selection bias concerns and alternative measures of fee range. Overall, these results suggest that Big N auditors prefer range disclosure due to monopoly rent protection and the precision of fee information has a positive impact on the audit market competitiveness.

References


吳幸蓁與廖蕙儀,2017,自願性揭露企業社會責任資訊之決定因素與其資訊後果,中山管理評論,25 卷(1 期):頁 13-62。
李貴富、朱立倫與李書行,2011,首期查核審計公費減少與會計師獨立性:以出具繼續經營疑慮之查核意見為例,證券市場發展季刊,23 卷(3 期):頁 1-38。
李貴富、陳韻珊與張玲玲,2019,台灣上市(櫃)審計市場競爭嗎?審計公費觀點,管理與系統,26 卷(1 期):頁 1-41。
林孝倫與何佳蓉,2013,影響中國上市公司審計公費揭露與否與揭露品質之因素分析,當代會計,14 卷(1 期):頁 57-86
林昭伶,2013,以區域觀點為基礎探討我國審計市場競爭對會計師產業績效之影響,會計評論,56 期:頁 1-38。

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