請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/54741完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林嬋娟(Chan-Jane Lin) | |
| dc.contributor.author | Chi-Wen Hung | en |
| dc.contributor.author | 洪琪雯 | zh_TW |
| dc.date.accessioned | 2021-06-16T03:37:38Z | - |
| dc.date.available | 2015-08-11 | |
| dc.date.copyright | 2015-08-11 | |
| dc.date.issued | 2015 | |
| dc.date.submitted | 2015-04-27 | |
| dc.identifier.citation | Addams, H. L., B. Davis, and R. M. Mano. 1996. Reasons for selecting and switching auditors. CPA Journal April, 74-76.
Antle, R., E. Gordon, G. Narayanamoorthy, and L. Zhou. 2006. The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting 27, 235–266. Asthana, S., and J. Krishnan. 2006. Factors associated with the early adoption of the SEC’s revised auditor fee disclosure rules. Auditing: A Journal of Practice and Theory 25 (2), 41–51. Ball, R. 1995. Making accounting more international, how, and how far will it go? Journal of Applied Corporate Finance 8, 19–29. Ball, R. 2006. IFRS: Pros and cons for investors. Accounting and Business Research 36, 5–27. Balsam, S. J. Krishnan and Y. S. Yang. 2003. Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice and Theory 22, 71-98. Barth, M., W. Landsman, and M. Lang. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46, 1–32. Bebbington. J., and E. Song. 2005. The adoption of IFRS in the EU and New Zealand. Preliminary Report, University of Canterbury. Behn, B.K., J.H. Choi, and T. Kang. 2008. Audit Quality and Properties of Analysts’ Earnings Forecasts. The Accounting Review March, 327 – 349. Brady, K. 2009. The auditor-general’s views on setting financial reporting standards for the public sector. Retrieved from: http://www.oag.govt.nz/2009/financial-reporting-standards/docs/financial-reporting-standards.pdf Choi, J., J. Kim, X. Liu, and D. Simunic. 2009. Cross-listing audit fee premiums: theory and evidence. The Accounting Review 84, 1429–1463. Chua, Y., C. Seng, and G. Gould. 2012. The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia. Journal of International Accounting Research: Spring 11, 119–146. Ciesielski, J., and T. Weirich. 2006. Ups and downs of audit fees since the Sarbanes-Oxley Act, The CPA Journal 76, 28–35. Covrig, V. M., M. L. DeFond, and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of International Accounting Standards. Journal of Accounting Research 45 (1), 41–70. Craswell, A. T., J.R. Francis, and S.L. Taylor. 1995.Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3), 297–322. Daske, H., L. Hail, C. Leuz, and R. Verdi. 2007. Adopting a label: Heterogeneity in the economic consequences of IFRS adoptions. Working paper, University of Frankfurt. De Angelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3, 183–199. De Fond, M., J.R. Francis, and T. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice and Theory 19, 49–66. De George, E., C. Ferguson, and N. Spear. 2013. How much does IFRS cost? IFRS adoption and audit fees. The Accounting Review 88, 429–462. Deloitte New Zealand Website. Retrieved 22 February, 2015, from https://www.deloitte.com/view/en_NZ/nz/industries/index.htm Deegan, C., and G. Samkin. 2001. New Zealand Financial Reporting. Auckland: McGraw-Hill. Ernst and Young New Zealand Website. Retrieved 22 February, 2015, from http://www.ey.com/NZ/en/Industries External Reporting Board (XRB). 2012. Four tiers of PBEs. Retrieved on: February 22, 2015. From: http://www.nzica.com/News/Archive/2012/September/Four-tiers-of-PBEs.aspx Ferguson, A., J.R. Francis and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78, 429–448. Firth, M. 1985. An analysis of audit fees and their determinants in New Zealand. Auditing: A Journal of Practice & Theory (Spring), 23–37. Francis, J.R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80, 113–136. Fung, S., A. Ferdinand and J. Krishnan. 2012. City-level auditor industry specialization, economies of scale, and audit pricing. The Accounting Review 87, 1281–1307. Ghosh, A., and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28 (2), 171–197. Gramling, A.A., and D.N. Stone. 2001. Audit firm industry expertise: A review and synthesis of the archival literature. Journal of Accounting Literature 20, 1–29. Griffin, P., and D. Lont. 2007. An analysis of audit fees following the passage of Sarbanes-Oxley, Asia-Pacific. Journal of Accounting and Economics 14, 161–192. Griffin, P., and D. Lont. 2011. Audit fees around dismissals and resignations: Additional evidence. Journal of Contemporary Accounting and Economics 7, 65–81. Griffin, P., D. Lont, and Y. Sun. 2009. Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence. Accounting and Finance 49, 697–724. Habib, A. 2011. Audit firm industry specialization and audit outcomes: Insights from academic literature. Research in Accounting Regulation 23, 114–129. Habib, A., and M.B.U. Bhuiyan. 2011. Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation 20 (1), 32–44. Hamilton, J., Y. Li, and D. Stokes. 2008. Is the audit services market competitive following Arthur Andersen’s collapse? Accounting and Finance 48 (2), p233. Hay, D., and D. Jeter. 2011. The pricing of industry specialization by auditors in New Zealand. Accounting and Business Research 41(2), 171–195. Hay, D. C., W. R. Knechel, and Wong, N., 2006. Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes. Contemporary Accounting Research 23(1), 141–191. Hickey, L., J. Spencer, T. van Zijl, and J. Perry. 2003a. Adoption of IFRS – background and process. Chartered Accountants Journal 82 (6), 4–7. Hickey, L., J. Spencer, T. van Zijl, and J. Perry. 2003b. Financial Reporting - now and in 2005. Chartered Accountants Journal 82 (6), 12–19. Higgins, S., D. Lont, and T. Scott. 2014. Longer term audit costs of IFRS and the differential impact of implied auditor cost structures. Working paper, University of Otago, New Zealand. Houghton, K., and C. Ikin. 2001. Auditor provided non-audit services: modeling fees and willingness to buy. Working paper, University of Texas, Austin TX. Huang, H. W., L. Liu, K. Raghunandan, and R.V. Dasaratha. 2007. Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A journal of practice and theory 26 (1), 147–158. Jiang, L., A. Jeny-Cazavan, and S. Audousset-Coulier, 2013, A re-examination of the industry specialist audit fee premium. Comptabilite sans Frontieres. The French Connection. Available: https://hal.archives-ouvertes.fr/hal-00962383. Kim, J.-B., and H. Shi. 2009. International financial reporting standards, analyst coverage and information quality. Working paper, City University of Hong Kong and Fudan University. Kim, J., X. Liu, and L. Zheng. 2012. The impact of mandatory IFRS adoption on audit fees: theory and evidence. The Accounting Review 87, 2061 – 2094. KPMG New Zealand Website. Retrieved 22 February, 2015, from http://www.kpmg.com/nz/en/industry/Pages/default.aspx Krishnan, J. 2005. Client industry competition and auditor industry concentration. Journal of Contemporary Accounting and Economics 1, 171–192. Kwon, S., C. Lim, and H. Tan. 2007. Legal systems and earnings quality: the role of auditor industry specialization. Auditing: A Journal of Practice and Theory 26, 2 25–255. Leuz, C., and R. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research (Supplement), 91–124. Lokman, W., W.Wahid., A. Rashid., H. Majdi., and H. Azlan. 2013. The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies. The 14th FourA (Asian Academic Accounting Association) Annual Conference 2013, 27–30. Markelevich, A., C. Barragato, and R. Hoitash. 2005. The nature and disclosure of fee paid to auditors: an analysis before and after the Sarbanes-Oxley Act. The CPA Journal 75, 6–10. Mayhew, B.W. and M.S. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public, Auditing: A Journal of Practice and Theory 22 (2), 33–52. Neal, T.L., and R.R. Riley. 2004. Auditor industry specialist research design. Auditing: A Journal of Practice and Theory 23 (2), 169–177. Payne, J. L. 2008. The influence of audit firm specialization on analysts’ forecast errors. Auditing: A Journal of Practice and Theory 27 (2), 109–136. PricewaterhouseCoopers New Zealand Website. Retrieved 22 February, 2015, from http://www.pwc.com/nz/en/industries/index.jhtml PricewaterhouseCoopers. 2003. Illuminating Value: The Business Impact of IFRS - Is the Financial Services Industry Ready for the Shock? Retrieved 27 February, 2015, from http://www.pwcglobal.com/images/gx/eng/fs/IFRS_e_briefing%20active.pdf Roberts, C., P. Weetman, and P. Gordon. 2002. International Financial Accounting – A Comparative Approach (2nd ed.). Harlow: Pearson Education Limited. Romanus, R.N., J.J. Maher, and D.M. Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons 22 (4), 389–413. Salman, F., and E. Carson. 2009. The impact of the Sarbanes-Oxley Act on Australian listed firms. International Journal of Auditing 13 (2), 127–140. Simunic, D. A. 1980. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research 18 (1), 161–190. Stuart, A. 2002. Audit Fees on the Rise. CFO Magazine. Retrieved 6 November 2014. Available: www.cfo.com/article.cfm/3006606/c_3036064. Turpen, A. 1990. Differential pricing on auditors’ initial engagements: Further evidence. Auditing: A Journal of Practice and Theory, 60–76. Vieru, M., and H. Schadewitz. 2010. Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland. Finnish Journal of Business Economic 1, 11–41. Walker, K and N. Johnson. 1996. A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services. The International Journal of Accounting 31, 1–18. Wang, R. Z., C. O. Hogartaigh, and T. Van Zijl. 2009. Measures of accounting conservatism: a construct validity perspective. Journal of Accounting Literature 28, 165–203. Yaacob N., and A. Che-Ahmad. 2012. Audit fees after IFRS adoption: evidence from Malaysia. Eurasian Business Review 2, 31–46. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/54741 | - |
| dc.description.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。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T03:37:38Z (GMT). No. of bitstreams: 1 ntu-104-R01722047-1.pdf: 772229 bytes, checksum: d27dd378157f3ab26f7d51a6006ce663 (MD5) Previous issue date: 2015 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
Acknowledgement ii 中文摘要 iii Abstract iv 1. Introduction 1 2. Background 4 2.1 Accounting harmonization 4 2.2 New Zealand setting and IFRS 5 2.3 Industry specialist fee premium, IFRS and SOX 13 3. Literature Review and Hypothesis Development 18 3.1 The effects of IFRS adoption on audit fees 18 3.2 The industry specialist fee premium 20 3.3 Hypothesis development 21 4. Data and Research Methods 24 4.1 Sample selection and data source 24 4.2 Audit fees model 25 5. Results 36 5.1 Descriptive statistics 36 5.2 Regression results 43 6. Robustness Test 49 7. Summary and Conclusions 50 Reference 54 Appendix 59 | |
| dc.language.iso | en | |
| dc.subject | IFRS | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 產業專家溢酬 | zh_TW |
| dc.subject | IFRS 實施之影響 | zh_TW |
| dc.subject | 紐西蘭 | zh_TW |
| dc.subject | audit fees | en |
| dc.subject | IFRS | en |
| dc.subject | New Zealand | en |
| dc.subject | IFRS adoption | en |
| dc.subject | industry specialist fee premium | en |
| dc.title | 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 | zh_TW |
| dc.title | The Impact of IFRS Adoption on Audit Fees and the Industry Specialist Fee Premium: A New Zealand Study | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 103-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 薛敏正(Min-Jeng Shiue),林孝倫(Hsiao-Lun Lin) | |
| dc.subject.keyword | 審計公費,產業專家溢酬,IFRS 實施之影響,紐西蘭,IFRS, | zh_TW |
| dc.subject.keyword | audit fees,industry specialist fee premium,IFRS adoption,New Zealand,IFRS, | en |
| dc.relation.page | 62 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2015-04-27 | |
| 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 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-104-1.pdf 未授權公開取用 | 754.13 kB | 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。