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| Title: | 高階經理人能力與審計公費之關聯性：以日本企業為例
The association between managerial ability and audit fees: evidence from Japan |
| Authors: | 李艾玟
Lee, Ai-Wen |
| Contributors: | 潘健民
李艾玟
Lee, Ai-Wen |
| Keywords: | 高階經理人能力
審計公費
Managerial ability
Audit fee |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:41:01 (UTC+8) |
| Abstract: | 過去研究審計公費之文獻，多著重在探討受查企業之營運績效及會計師事務所屬性與審計公費之關聯性，惟在探討受查企業之營運績效時，多使用產業特性解釋，忽略了企業高階經理人之人格特質同樣會對受查企業營運績效產生影響，故本研究以日本上市企業為樣本，探討高階經理人能力與審計公費之關聯性。實證結果顯示，在分析整體企業樣本時，高階經理人能力與審計公費不具顯著關聯性。在分析高階經理人能力較佳之樣本時，高階經理人能力與審計公費同樣不具顯著關聯性。然而，在分析高階經理人能力較不佳之樣本時，高階經理人能力與審計公費具有顯著負向關聯性，意即當高階經理人能力較不佳時，會導致較高之審計公費。
The key factors of audit fees pricing model have been mostly concentrated on the clients’ operational performances and auditors’ attributes. However, several studies use industrial characteristics to explain client’s operational performance and ignore that clients’ operational performance is in fact influenced by the personal characteristics of top managers in the same way. Using data of firms listed in the Tokyo Stock Exchange from 2005 to 2018, I investigate the association between managerial ability and audit fees. The empirical results show that there is no significant association between managerial ability and audit fees. Likewise, there is no significant correlation between managerial ability and audit fees for top managers that have higher managerial ability. Nonetheless, I find that managerial ability is negatively associated with audit fees for top managers that have lower managerial ability This result suggests that top managers with lower managerial ability are charged for higher audit fees. |
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| Description: | 碩士
國立政治大學
會計學系
106353017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353017 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900130 |
| Appears in Collections: | [會計學系] 學位論文
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