審計公費調降之決定因素：公司治理之觀點

陳皆碩; 林芳綺; 楊東錦

doi:10.6538/TAR.2015.1102.04

3.239.111.79，Hello！

Close
Search Quick Search Advanced Search Publication Search	Personal Service Member Login Searching History Use Bonus Card SYMSKAN
Browse Browse by University of Graduate Thesis Browse by Pinyin of Graduate Thesis Browse by Conference Proceedings Topic Browse by Conference Proceedings Publisher Browse by Pinyin of Conference Proceedings Browse by eBook Category Browse by eBook Topic Browse by eBook Publisher
Customer Services Authorize Airiti Recommend a Journal

Search Symbol (Half-width)	Description of Search Symbols
Space	"AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " )	Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" ： " image process "
?	Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
*	Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT	Boolean logic combinations of key words is a skill used to expand or refine search parameters. (1) AND (1) AND: Refines search parameters (2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

DOI stands for Digital Object Identifier （ D igital O bject I dentifier ） ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002 。
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registration （ doi.airiti.com ）。

ACI:

Data Source: Academic Citation Index (ACI)
As Taiwan's largest Citation Index, we currently have on record all Humanities, and Sociology journals that were published in Taiwan. The number of periodicals that are published on a regular basis total around 400 different types. If periodicals that were added to the collection but then halted are counted as well, the number of periodicals total over 500 types. Every year we announce the recorded periodicals' impact factor, etc. to the public, and allow scholars utilize our materials to carry out academic research for free.

Impact Factor: The statistic indicating the average number of times a journal's articles published in the past two years have been cited in the counting year.
Formula: (Number of cites in counting year to articles published in the span of two years ) ÷ (Number of articles published in the span of two years)
Example: The impact factor in 2010 (determined in 2011)
In 2009, Journal A published 15 articles, and these 15 articles were cited 20 times in 2010.
In 2008, Journal A published 16 articles, and these 16 articles were cited 30 times in 2010.
→ →2010's Impact Factor = (20+30) ÷ (15+16) = 1.61 =（20+30）÷（15+16）≒1.61

What is "Preprint"?

In order to provide readers the forefront academic information, after articles are accepted to publish in the journal, we publish them in network before they're printed. Those "on-line first articles" are called the "preprint articles". The preprint articles do not have volume No., page No., publication date, but can be identified by the DOI number. 「 http://dx.doi.org/ 」 Link to the latest version of the article.

How to cite Preprint Articles?

Please use the online publication date and the DOI number of the preprint article to cite the literature.

Cited example (may vary with different formats you cited):

Author name. Article name. Journal name. YYYY/MM/DD online publish in advance.

doi:DOI Number

Data Source

P241 - 290

Social Sciences > Finance & Accounting

DOI： 10.6538/TAR

My Subscriptions

Bibliography Management Tool

Related Links

Report an Issue

Purchase Single Articles

Download PDF

審計公費調降之決定因素：公司治理之觀點

The Determinants of Audit Fee Decreases: The Perspective of Corporate Governance

陳皆碩(Chieh-Shuo Chen) ；林芳綺(Fang-Chi Lin) ；楊東錦(Tung-Chin Yang)

中華會計學刊； 11卷2期 (2015 / 12 / 01) ， P241 - 290

繁體中文 DOI： 10.6538/TAR.2015.1102.04

審計公費調降；公司治理；會計師事務所；低球競價； audit fees decrease ； corporate governance ； audit firms ； low-balling

Abstract │ Reference (100) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

Before 2009, the Taiwanese disclosure regulations with regard to audit fees required listed companies to disclose their auditor fees if they met any of the following criteria: (1) pay abnormally high nonaudit fees to their auditors; (2) change their audit firms along with a decrease in audit fees; (3) firms’ audit fees decrease dramatically. This implies that regulators in Taiwan were more concerned with decreases in audit fees than increases. This study uses listed companies during the period 2002 to 2011 to explore the determinants of audit fee decreases from the perspective of corporate governance in Taiwan. First, the empirical results are consistent with the supply-side perspective, which claims that both the proportion of independent directors on the board and the degree of foreign institutional ownership are significantly and positively associated with the probability of audit fees decreasing. Moreover, Big 4 audit firms are more likely to use the audit-quality differentiation strategy to resist pressure from their clients who want lower audit fees. The probability of reducing audit fees is higher when the company changes audit firm, implying that the practice of low-balling occurs in this context. Finally, the empirical results are robust after taking into account the sample of financially distressed companies, self-selection of auditors, the measurement of core agency problems, credit risk, accounting risk, global financial crisis, outliers, and partner-level tenure.

Reference ( 100 ) 〈TOP〉

Hsu, A. W.-H.(2014).Can audit committee improve earnings quality more than the supervisors in Taiwan?.NTU Management Review,24(S1),203-232.
連結：
Hsu, A. W.-H.(2014).Can audit committee improve earnings quality more than the supervisors in Taiwan?.NTU Management Review,24(S1),203-232.
連結：
丁秀儀(2009)。公司治理是否受到機構投資人的青睞。管理學報，26(3)，233-253。
連結：
王元章、陳振遠、張眾卓(2012)。公司治理與市場流動性。證券市場發展季刊，24(2)，125-178。
連結：
王貞靜、張瑀珊、林凱薰(2012)。審計品質與資訊不對稱之關聯性。中華會計學刊，8(1)，89-140。
連結：

Times Cited ( 1 ) 〈TOP〉

陳宇慧(2017)。採用國際財務報導準則與會計師變更之關聯性。臺中科技大學會計資訊系碩士班學位論文。2017。1-49。

Altmetrics

〈TOP〉

E-mail ：

When an article is available to download, a notice will be sent to your mailbox address.

E-mail ：