IFRS的實施對查核公費及產業專家會計師查核公費溢酬之影響 – 以紐西蘭為例

Abstract

紐西蘭會計委員會 (New Zealand Accounting Standards Review Board) 於2002年12月宣布企業個體之財務報表需自2007年1月起適用IFRS。相關文獻曾指出澳洲、馬來西亞及歐洲國家之審計公費於適用IFRS後增加。本篇文章將探討紐西蘭這般獨特且地理位置孤立之國家，於適用IFRS後對審計公費之影響。此外，本篇文章探討採用IFRS後，對事務所收取產業專家溢酬之影響。 本篇文章的樣本期間為2006年到2010年，以紐西蘭公開發行公司為樣本，實證結果顯示，審計公費於採用IFRS當年及其後幾年皆有增加。本篇文章也發現，紐西蘭事務所普遍存在產業專家溢酬，採用IFRS後，對於該費用之影響也是增加。

In December 2002, the New Zealand Accounting Standards Review Board announced that New Zealand entities’ financial reports would have to comply with International Financial Reporting Standards (IFRS) from 1 January 2007. Prior literature has found an increase in audit fees after the adoption of IFRS in Australia, Malaysia and countries in the European Union. This paper extend these literatures by looking at the audit fee impact of IFRS adoption in New Zealand, a country rather unique and isolated from other countries. In addition, I analyze the impact of IFRS adoption on the industry specialist fee premium, a premium that audit firms receive for their expertise knowledge in an industry. This paper conducts the research over a five-year period, from 2006 to 2010, and finds that audit fees increased in the year of IFRS adoption as well as in the subsequent years. This paper also finds that an industry specialist fee premium exists at the national level in New Zealand. Additionally, the adoption of IFRS increased the industry specialist fee premium.