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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20335完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 葉疏(Shu Yeh) | |
| dc.contributor.author | Yu-Lun Lu | en |
| dc.contributor.author | 魯宇倫 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:45:30Z | - |
| dc.date.copyright | 2018-01-04 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-11-17 | |
| dc.identifier.citation | 中文文獻
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An Analysis of Audit Fees and Their Determinants in New Zealand. 15.Francis, J. R. (2011). A framework for understanding and researching audit quality. Auditing: A Journal of Practice and Theory, 30(2), 125–152. 16.Francis, J. R., & Simon, D. T. (1987). A test of audit pricing in the small client segment of the U.S. audit market. The Accounting Review, 62, 145–157. 17.Francis, J. R., Michas, P. N., & Yu, M. D. (2013). Office size of Big 4 auditors and client restatements. Contemporary Accounting Research, 30, 1626–1661. 18.Frankel, R., M. Johnson, and K. Nelson. (2002). The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. The Accounting Review ,77, 71-105. 19.Goelzer, D. (2010). Speech presented at the 2010 AICPA National Conference on Current SEC and PCAOB Developments, Washington, D.C. (07.12.10). 20.Hennes, K. M., Leone A. J. Miller, B. P. (2013). Determinants and market consequences of auditor dismissals after accounting restatements. The Accounting Review. 21.Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies? Contemporary Accounting Research, 25(1), 219–242. 22.Kanagaretnam, K., Krishnan, G. V., & Lobo, G. L. (2010). An empirical analysis of auditor independence in the banking industry. The Accounting Review, 85(6), 2011–2046. 23.Kinney, W. R., Palmrose, Z.-V., & Scholz, S. (2004). Auditor independence, non-audit services, and restatements: was the U.S. government right? Journal of Accounting Research, 42(3), 561–588. 24.Krishnan, J., Krishnan, J., & Song, H. (2011). The effect of auditing standard No. 5 on audit fees. Auditing: A Journal of Practice and Theory, 30(4), 1–27. 25.Kroeker, J. (2010). Speech presented at the 2010 AICPA National Conference on Current SEC and PCAOB Developments, Washington, D.C., December 6, 2010. 26.Leone, A. J., Rice, S., Weber, J. P., & Willenborg, M. (2013). How do auditors behave during periods of market euphoria? The case of internet IPOs. Contemporary Accounting Research, 30(1), 182–214. 27.Linda Elizabeth ,DeAngelo (1981).Auditor size and audit quality. Journal of Accounting and Economics, 1981, vol. 3, issue 3, pages 183-199. 28.Lobo, G. J., & Zhao, Y. (2013). Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), 1385–1412. 29.National Bureau of Economic Research (NBER). (2010). The business cycle dating committee (September). 30.Neal, T. L., & Riley, R. R. (2004). Auditor industry specialist research design. Auditing: A Journal of Practice and Theory, 23(2), 169–177. 31.Newton, N. J., Wang, D., & Wilkins, M. S. (2013). Does a lack of choice lead to lower quality?: Evidence from auditor competition and client restatements. Auditing: A Journal of Practice and Theory, 32(3), 31–67. 32.Palmrose, Z.-V., & Scholz, S. (2004). The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. 33.Public Company Accounting Oversight Board (PCAOB). (2007). Auditing standard No. 5, an audit of internal control over financial reporting that is integrated with an audit of financial statements. Release No. 2007-005A (27.07.07). 34.Public Company Accounting Oversight Board (PCAOB). (2008). Staff audit practice alert no. 3: Audit considerations in the current economic environment (05.12.08). 35.Public Company Accounting Oversight Board (PCAOB). (2010). Report on observations of PCAOB inspectors related to audit risk areas affected by the economic crisis. Release No. 2010-006 (29.09.10). 36.Pugh, T. (2008). Business bankruptcies keep rising; no relief in sight. 37.Raghunandan, K., & Rama, D. V. (2006). SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice and Theory, 25(1), 99–114. 38.Richardson, S., Tuna, I., Wu, M. (2002). Predicting earnings management: The case of earnings restatements. Working paper. 39.Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons, 22(4), 389–413. 40.Shibano, T. (1990). Assessing audit risk from errors and irregularities. Journal of Accounting Research, 28(supplement), 110–140. 41.Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161–190. 42.Stanley, J. D., & DeZoort, F. T. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131–159. 43.Swamy, P. A. V. B., Tavlas, G. S., Hall, S. F. H., & Hondroyiannis, G. (2010). Estimation of parameters in the presence of model misspecification and measurement error. Studies in Nonlinear Dynamics and Econometrics, 14(3). 44.Wall Street Journal (WSJ). (2008). Deloitte to cut 2% of U.S. staff. Eastern Edition (28.08.08). 45.Whisenant, S., Sankaraguruswamy, S., and Raghunandan, K. (2003). Evidence on the joint determination of audit and non audit fees. Journal of Accounting Research, 41(4), 721–744. 46.Whitehouse, T. (2010). Audit firms told to step up their scrutiny. Compliance Week December 21. 47.Zmijewski, M. E. (1984). Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research, 22(Supplement), 59–82. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20335 | - |
| dc.description.abstract | 本研究主要目的在藉由參考Michael Ettredge, Elizabeth Emeigh Fuerherm and Chan Li (2014)之研究，針對台灣上市公司進行分析，檢視我國會計師是否會因為受查客戶要求調降審計公費，亦即面對審計公費壓力時，給予受查客戶審計公費的減免，進而影響審計品質。
在研究期間2006年至2010年五個年度，共831筆的樣本資料中，審計公費壓力與審計品質之替代變數(財務報表誤述)間，呈現正向但非顯著之關係，亦即在存有審計公費壓力的情況下，本研究並未發現會計師會因此降低其審計品質。但由於審計公費樣本受限於本國以往法規之規範，在研究期間內可得樣本數偏少，致使本就很少發生之財務報表誤述樣本數更為稀少，故本研究可能無法避免樣本偏誤或研究效度不足之影響。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:45:30Z (GMT). No. of bitstreams: 1 ntu-106-R04722041-1.pdf: 1004541 bytes, checksum: 40dbfcb2348a76010be7162ec04abb47 (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 目錄
口試委員會審定書 # 誌謝 i 中文摘要 ii Abstract iii 目錄 iv 第一章 緒論 1 第一節 研究背景及動機 1 第二節 研究目的 3 第三節 研究架構 6 第二章 文獻回顧 7 第一節 審計公費決定要素 7 第二節 評估審計品質之要素 12 第三章 假說發展 17 第四章 樣本選取及多元迴歸分析 20 第一節 樣本選取及研究期間 20 第二節 模型及變數 22 第三節 假設檢驗 25 第五章 實證結果 28 第一節 審計公費壓力之敘述統計 28 第二節 測試H1模型變數的敘述統計 29 第三節 多元迴歸結果 30 第六章 額外分析 32 第一節 個別年度分析 32 第二節 四大會計師事務所與非四大會計師事務所 34 第七章 結論 35 第一節 研究結論 35 第二節 研究限制 37 第三節 研究建議 38 參考文獻 53 中文文獻 53 國外文獻 54 | |
| dc.language.iso | zh-TW | |
| dc.title | 公費壓力與審計品質之關聯-以台灣上市公司為例 | zh_TW |
| dc.title | Fee Pressure and Audit Quality-Evidence from Public Traded Companies in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 尤琳蕙,王瑄 | |
| dc.subject.keyword | 審計公費壓力,審計品質,財務報表誤述, | zh_TW |
| dc.subject.keyword | fee pressure,audit quality,misstatements of financial statements, | en |
| dc.relation.page | 58 | |
| dc.identifier.doi | 10.6342/NTU201704382 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2017-11-17 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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