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

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P241 - 290

Social Sciences > Finance & Accounting

DOI： 10.6538/TAR

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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。

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