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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 謝昇峯 | zh_TW |
| dc.contributor.advisor | Sheng-Feng Hsieh | en |
| dc.contributor.author | 陳姿羽 | zh_TW |
| dc.contributor.author | Tzu-Yu Chen | en |
| dc.date.accessioned | 2025-07-23T16:05:05Z | - |
| dc.date.available | 2025-07-24 | - |
| dc.date.copyright | 2025-07-23 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-07-17 | - |
| dc.identifier.citation | Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory, 22(2), 17-32.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97914 | - |
| dc.description.abstract | 本研究藉由分別採用機器人流程自動化（RPA）和人工智慧（AI）的台灣上市櫃公司與尚未使用該數位工具的對照組公司進行分析，探討RPA和AI對審計風險的影響。本文以審計公費和審計延遲作為審計風險的代理變數。實證結果顯示出公司導入RPA後，審計延遲有顯著減少，代表公司導入RPA可能會降低審計風險。公司導入RPA時，如果沒有採取適當的內部控制措施將會面臨風險。因此，如果公司導入RPA搭配完善的內控制度，有可能會降低內控風險。另外，結果指出公司導入AI後，審計延遲有顯著減少，代表公司使用AI可能會降低審計風險。因為有採用人工智慧的公司時，通常擁有更可靠的營運系統，且內部控制品質相對較高，從而降低審計風險。 | zh_TW |
| dc.description.abstract | This study explores the impact of robotic process automation (RPA) and artificial intelligence (AI) on audit risk by analyzing Taiwanese listed companies that use RPA and AI, compared with the control group. This paper uses audit fees and audit delay as proxy variables for audit risk. The empirical results show that after the company introduces RPA, the audit delay is significantly reduced, which means that the company's use of RPA may reduce audit risk. When a company introduces RPA, it will face risks if it does not take appropriate internal control measures. Therefore, if a company introduces RPA with a sound internal control system, it may reduce internal control risks. In addition, the results also indicate that after the company introduces AI, audit delay is significantly reduced, which means that the company's use of AI may reduce audit risk. This is because companies that adopt AI usually have more reliable operating systems and relatively higher internal control quality, thereby reducing audit risk. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-07-23T16:05:05Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-07-23T16:05:05Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 中文摘要 i
Abstract ii Table of Contents iii List of Tables iv 1. Introduction 1 2. Literature Review and Hypothesis Development 4 2.1. Audit Risk 4 2.2. Audit Fees 7 2.3. Audit Delay 8 2.4. The Impact of IT on Audit Risk 9 2.5. The Impact of RPA on Audit Risk 11 2.6. The Impact of AI on Audit Risk 13 3. Sample Selection and Research Design 15 3.1. RPA and AI Adoption Indicators 15 3.2. Sample 17 3.3. Proxy for Audit Risk 19 3.4. Empirical Model 20 3.5. Control Variables 22 4. Results 24 4.1. Descriptive Statistics and Correlation Matrix 24 4.2. Mean Comparisons 27 4.3. Main Results 30 5. Additional Analysis 44 5.1. Considering Deep Learning in RPA’s Impact on Audit Risk 44 5.2. Instrumental Variable 47 6. Conclusion 48 References 51 Appendix 58 | - |
| dc.language.iso | en | - |
| dc.subject | 機器人流程自動化 | zh_TW |
| dc.subject | 審計延遲 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 審計風險 | zh_TW |
| dc.subject | 機器人流程自動化 | zh_TW |
| dc.subject | 人工智慧 | zh_TW |
| dc.subject | 審計延遲 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 審計風險 | zh_TW |
| dc.subject | 人工智慧 | zh_TW |
| dc.subject | audit delay | en |
| dc.subject | Robotic Process Automation | en |
| dc.subject | RPA | en |
| dc.subject | Artificial Intelligence | en |
| dc.subject | AI | en |
| dc.subject | audit risk | en |
| dc.subject | audit fees | en |
| dc.subject | audit delay | en |
| dc.subject | Robotic Process Automation | en |
| dc.subject | RPA | en |
| dc.subject | Artificial Intelligence | en |
| dc.subject | AI | en |
| dc.subject | audit risk | en |
| dc.subject | audit fees | en |
| dc.title | 衡量人工智慧和機器人流程自動化對審計風險的影響 | zh_TW |
| dc.title | Evaluating the Impact of Artificial Intelligence and Robotic Process Automation on Audit Risk | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 陳坤志;顏如君 | zh_TW |
| dc.contributor.oralexamcommittee | Kun-Chih Chen;Ju-Chun Yen | en |
| dc.subject.keyword | 人工智慧,機器人流程自動化,審計風險,審計公費,審計延遲, | zh_TW |
| dc.subject.keyword | Robotic Process Automation,RPA,Artificial Intelligence,AI,audit risk,audit fees,audit delay, | en |
| dc.relation.page | 59 | - |
| dc.identifier.doi | 10.6342/NTU202501764 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2025-07-18 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| dc.date.embargo-lift | 2026-08-31 | - |
| 顯示於系所單位： | 會計學系 | |
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