- 學位論文
Essays on Intellectual Capital and Audit Pricing
Essays on Intellectual Capital and Audit Pricing
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摘要
本論文是由兩篇獨立的研究所構成，第一篇文章探討台灣和大陸IC設計公司的智慧資本發展策略，並比較兩者發展策略的差異。第二篇文章探討審計公費的動態結構對審計定價的影響，進一步，本研究亦發現審計公費的調整有其僵固性。 第一篇文章為 “Comparison of Intellectual Capital Development Strategies between Taiwanese and Chinese Fabless Integrated Circuit Design Houses”， 本文以台灣與大陸IC設計公司為研究對象，透過文獻探討、專家訪談、德菲法確認專家問卷的內容效度，利用分析層級程序法(Analytic Hierarchy Process, AHP)，以得到兩岸IC設計廠商智慧資本發展策略之相對權重並以Wilcoxon test 檢定其兩者之差異。研究發現：兩岸IC設計產業對人力資本的重視程度均為最高；在流程資本以及創新資本方面，有顯著差異，台灣業者較重視創新資本，而大陸業者則著重流程資本。在個別智慧資本發展策略上，在人力資本、流程資本以及創新資本方面的發展策略有顯著差異。 第二篇文章為 “An Empirical Investigation of Applying Dynamic Model to Audit Pricing”，本文應用一個新的方法於審計公費的定價上。研究期間為2004-2005年，研究樣本為2118家美國公開發行的公司，透過動態迴歸模型的一般式驗證研究假說。研究結果發現，前期的審計公費與審計定價有顯著正向的關連性，考量前期審計公費資訊後，模型的解釋能力增加。此外，會計師對審計公費調整的行為可以用部分調整模型加以闡述。最後，本研究進一步利用Robustness tests 確認研究結果具一致性。
並列摘要
This thesis includes two independent essays. The first is to investigate what are the intellectual capital development strategies of fabless integrated circuit design (FICD) houses in Taiwan and China. Furthermore, we compare the differences between them. The second essay is to employ the dynamic structure of audit fees in audit pricing, moreover, we also find out the rigidity of audit fees adjustment. The first essay is called “Comparison of Intellectual Capital Development Strategies between Taiwanese and Chinese Fabless Integrated Circuit Design Houses” This study purposely aims at looking insight into intellectual development in business firms, by sampling fabless integrated circuit design (FICD) houses respectively from Taiwan and China, two groups, as examples. First, construct intellectual capital development strategies by utilizing literature review, numerous depth-interviews and Delphi method to confirm validity of our questionnaire. Methodologically, it employs analytic hierarchy process (AHP) and Wilcoxon test to explore and compares major construction of intellectual capital and development strategies in individual companies. Finally, this study concludes that human capital, being recognized as the core construction of companies’ intellectual capital, is the same throughout replied companies. However, FICD houses in Taiwan are inclined to be more concerned with innovation capital, while those in China emphasize differently on building-up of structure capital. Accordingly, development strategies respectively related to human capital, structural capital and innovation capital are found significantly different between these two groups. The second essay is called “An Empirical Investigation of Applying Dynamic Model to Audit Pricing”. This paper employs a new approach to explore the dynamic adjustment structure of audit pricing. A general form of the dynamic regression model is proposed to characterize the audit pricing. Hypotheses are tested on a sample of 2,118 U.S. publicly-listed firms in the dynamic model. The findings are consistent with the hypotheses that the relationship of consecutive audit fees is significantly positive and the explanatory power is much higher in the dynamic model than in conventional ones. Furthermore, auditors’ price adjustment behavior can be described by partial adjustment model and the robustness tests confirm the consistency of our findings.
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