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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 黃祥宇 | zh_TW |
| dc.contributor.advisor | Xiang-Yu Huang | en |
| dc.contributor.author | 李承穎 | zh_TW |
| dc.contributor.author | Cheng-Ying Li | en |
| dc.date.accessioned | 2024-08-08T16:23:33Z | - |
| dc.date.available | 2024-08-09 | - |
| dc.date.copyright | 2024-08-08 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-08-01 | - |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/93820 | - |
| dc.description.abstract | 隨著全球資本市場逐漸朝向金融自由化與國際化發展，企業開始透過跨境上 市以提升國際知名度、擴大股東基礎並增加股票流動性。本研究旨在探討跨境上市 對台灣上市櫃公司審計公費的影響，研究對象為 2013 年至 2022 年之上市櫃公司， 其中跨境上市公司包含海外來台第一上市櫃公司(KY 公司)及發行海外存託憑證的 台灣上市櫃公司(GDR 公司)。
根據實證結果顯示，兩種跨境上市公司對審計公費皆呈現顯著正相關，表示跨 境上市公司會因為其特殊性質導致其審計複雜度與預期法律責任成本增加，進而 提高審計公費。而若依照法規嚴格程度與投資人保護程度將發行海外存託憑證之 地點劃分為不同層級，可以發現若企業於法規較嚴格或是投資人保護程度較高的 地區發行海外存託憑證時，其審計複雜度與預期法律責任成本均會增加，進而提升 審計公費溢價效果。另外，本研究發現若 KY 公司進一步發行海外存託憑證，其審 計公費會低於未發行海外存託憑證之 KY 公司，因為當 KY 公司在額外發行海外 存託憑證之後，可以降低 KY 公司部分的預期法律責任風險，進而減少審計公費溢 價效果。 | zh_TW |
| dc.description.abstract | As global capital markets progressively move towards financial liberalization and internationalization, companies have begun cross-border listings to enhance international visibility, expand shareholder base, and increase stock liquidity. This study aims to examine the effect of cross-listing on audit fees for Taiwanese listed companies. The research subjects are listed companies from 2013 to 2022. The cross-listing companies include Overseas Foreign Listed Companies in Taiwan (KY companies) and Taiwanese listed companies issuing Global Depositary Receipts (GDR companies).
According to the empirical results, both types of cross-listing companies show a significant positive correlation with audit fees. This indicates that the unique nature of cross-listing companies increases the audit complexity and expected legal liability costs, thereby raising audit fees. Furthermore, if the locations where GDRs issued are classified based on the strictness of regulations and the level of investor protection, it can be observed that when companies issue GDRs in regions with stricter regulations or higher levels of investor protection, the audit complexity and expected legal liability costs increase. This, in turn, enhances the audit fee premium effect. Additionally, this study found that if KY companies further issue GDRs, their audit fees are lower than those of KY companies that have not issued GDRs. This is because the additional issuance of GDRs can reduce part of the expected legal liability risk for KY companies, thereby decreasing the audit fee premium effect. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-08-08T16:23:33Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-08-08T16:23:33Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 中文摘要 ii
英文摘要 iii 目次 iv 表次 vi 第壹章、緒論 1 第一節、研究背景與動機 1 第二節、研究流程與架構 4 第貳章、文獻回顧與研究假說 5 第一節、跨境上市 5 第二節、審計公費 9 第三節、我國審計公費 13 第四節、假說建立 16 第參章、研究方法 20 第一節、樣本選取 20 第二節、研究模型與變數衡量 23 第肆章、實證結果與分析 30 第一節、敘述性統計 30 第二節、相關係數分析 34 第三節、迴歸結果分析 36 第四節、敏感性分析 41 第伍章、研究結論 47 參考文獻 49 附錄 1 公開發行企業年報應行記載事項準則第 10 條 歷年規範 53 附錄2 模型變數定義表 54 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 跨境上市 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 海外來台第一上市櫃公司 | zh_TW |
| dc.subject | 海外存託憑證 | zh_TW |
| dc.subject | Audit fees | en |
| dc.subject | KY companies | en |
| dc.subject | Cross-listing | en |
| dc.subject | Global Depositary Receipt | en |
| dc.title | 跨境上市對企業審計公費之影響—以台灣上市櫃公司為例 | zh_TW |
| dc.title | The Effect of Cross-Listing on Audit Fees: Evidence from Listed Companies in Taiwan | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 廖芝嫻;洪聖閔 | zh_TW |
| dc.contributor.oralexamcommittee | Chih-Hsien Liao;Sheng-Min Hung | en |
| dc.subject.keyword | 跨境上市,審計公費,海外來台第一上市櫃公司,海外存託憑證, | zh_TW |
| dc.subject.keyword | Cross-listing,Audit fees,KY companies,Global Depositary Receipt, | en |
| dc.relation.page | 54 | - |
| dc.identifier.doi | 10.6342/NTU202402999 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2024-08-05 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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