請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/44763
標題: | 審計公費與財稅差異關聯性之研究 A Study on the Relationship between Audit Fees and Book-Tax Differences |
作者: | Chi-Wen Lai 賴琦文 |
指導教授: | 林世銘 |
關鍵字: | 審計公費,財稅差異,盈餘管理,租稅規劃, Audit fees,book-tax differences,earnings management,tax planning, |
出版年 : | 2010 |
學位: | 碩士 |
摘要: | 近年來財稅差異有逐漸擴大的趨勢,引發許多學術研究及稅務機關的重視,探討財稅差異產生原因及資訊內涵,並將財稅差異視為企業進行盈餘管理或稅務規劃的一項警訊。本研究主要探討我國審計市場中,財稅差異對審計公費是否具有解釋能力,藉以瞭解審計人員在評估受查公司的審計風險時,是否利用財稅差異中傳達盈餘品質之資訊,作為偵測盈餘管理的工具;或利用財稅差異中隱含公司規避租稅的訊息,衡量公司所得稅相關規定的遵循程度。
本文以我國上市上櫃公司的財務資料進行研究,財稅差異中課稅所得之取得,乃採用陳明進(2009)推估課稅所得額之公式,以減少使用財務報表資料估計企業課稅所得額所產生之偏誤。研究結果發現,財稅差異對審計公費具有適度的解釋能力,且審計人員對正向財稅差異與負向財稅差異之資訊有不同的解讀,審計人員在風險的考量下,較關注有正向財稅差異之公司。但進一步測試審計人員使用財稅差異所考量其背後的原因,實證結果皆無法支持審計人員在使用財稅差異評估受查公司的風險時,考量財稅差異中隱含公司盈餘管理或租稅規劃之行為。 In recent years, corporate book-tax differences are increasingly growing, and have attracted many researchers and the government’s attention to explore the causes and implications of book-tax differences as well as to interpret book-tax differences as a ‘red flag’ about firms’ earnings management or tax planning behaviors. This study investigates the association between audit fees and book-tax differences in Taiwan’s auditing market, and whether book-tax differences are a proxy for earnings quality to detect the behaviors of earnings management, or for firms engaging in tax avoidance, when auditors evaluate the audit risk of clients. This study uses listed and OTC companies as the research sample, and follows Chen (2009) establishing an estimation model of taxable income to reduce measurement error in using financial statement data to estimate taxable income. The empirical results indicate that the effect of book-tax differences on audit fees is modest. In addition, positive book-tax differences can explain audit fees significantly, but negative book-tax differences not. It is because that auditors worry about the information contained in positive differences more than negative differences. The results of additional investigations cannot support that earnings management or tax planning is responsible for the fee and risk increase. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/44763 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-99-1.pdf 目前未授權公開取用 | 2.98 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。