會計產業專家、會計師公費與企業租稅規劃相關性之研究

The Effects of Auditor Industry Specialization, Audit Fees on the Tax Planning

林嬌能(Gai-Neng Lin)

《會計學報》 7卷1期 (2017/05) Pp. 51-88

摘要

本研究以2009年至2014年間我國上市櫃企業為研究對象，以檢測會計產業專家、會計師公費與企業租稅規劃的關聯性。研究結果顯示，簽證會計師具有產業專精與企業租稅規劃呈正相關。同時，具有產業專精的會計師事務所，亦會與企業租稅規劃正相關。然而，因我國審計服務市場具有以會計師個人簽名的特性，會計師提供服務時仍以會計師的專業知識為主要考量，若會計師與事務所同時具有產業專精與租稅規劃的相關性並未高於產業專精會計師與企業租稅規劃的相關性。除此之外，會計師公費與企業租稅規劃程度也呈現正相關性。因我國公開發行公司強制需進行稅務簽證，稅務簽證公費含於審計公費中，故審計公費項目會牽涉到企業租稅規劃服務，本研究發現審計公費與租稅規劃呈現正相關性。本研究成果驗證了會計師在我國企業租稅規劃中扮演重要角色以及補強了影響企業租稅規劃的影響因素之實證證據。

關鍵字

產業專家 ； 審計公費 ； 租稅規劃

並列摘要

This study uses auditor industry specialists and audit fees to examine the role that auditors play in corporate tax planning in Taiwan. This study uses Taiwan's listed companies during 2009 to 2014 as research samples, to detect the effects of auditors as industry specialists and audit fees on corporate tax planning. The results show a positive relationship between accountants as industry specialists and corporate tax planning. Simultaneously, there is a positive correlation between specialist accounting firms and corporate tax planning. However, in Taiwan, the audit services market to personal signature features, while both auditors and accounting firms could not have a stronger effect on firms' tax planning than only auditors as industry specialists. In addition, there is a positive correlation between accountant fees and tax planning. In Taiwan, public companies must enforce attested tax and visa tax that contain audit fees; the results also show a high positive correlation between audit fees and tax planning. The results also provide empirical evidences that accountants play an important role in corporate tax planning, reinforcing factors that affect the literature in the field of tax planning.

並列關鍵字

Auditor industry specialist ； Audit fee ； Tax planning

參考文獻

李建然、許書偉、陳政芳(2003)。非審計服務與異常應計數之關聯性研究。會計評論。37，1-30。

林孝倫、林嬋娟(2013)。臺灣審計回顧與前瞻。會計審計論叢。3(1)，1-47。

林嬌能、許彩蓮(2011)。家族企業與租稅規劃之關聯性。會計學報。4(1)，1-22。

洪榮華、陳香如、陳慧珍(2007)。公司治理機制創新、多角化策略及公司績 效之影響－研發密集產業之實證。中山管理評論。15(1)，37-60。

陳政芳、李啟華(2006)。國內會計師產業知識之衡量基礎。中山管理評論。14(3)，685-711。