政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124656

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124656

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51709317 Online Users : 513

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/124656

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124656

Title:	審計公費與董事會年齡之關聯性- 以日本上市公司為例 Association between the audit fees and the age of board members: Evidence from Japan
Authors:	王柏婷 Wang, Bo-Ting
Contributors:	潘健民 Pan, Jian-Min 王柏婷 Wang, Bo-Ting
Keywords:	董事會年齡審計公費 age of the board audit fees
Date:	2019
Issue Date:	2019-08-07 15:53:08 (UTC+8)
Abstract:	在過去有許多文獻探討審計公費的決定因素，大部分都來自於受查公司的屬性，例如財務資訊、公司治理制度等以及會計師事務所面的影響，然而除了上述直接會影響審計公費的因素外，審計公費的訂價模式可能不只是受到這些直接的因素所影響。過去有許多研究結果皆指出公司決策者的年齡與風險偏好有關聯，風險也會是會計師事務所決定審計公費的因素之一，然而先前的文獻對於年齡與審計公費的關聯性著墨較少，因此本研究欲探討董事會年齡大小會不會讓會計師事務所在決定審計公費時產生影響。實證結果顯示，當公司董事會的平均年齡愈大，會計師事務所收取之審計公費有較低的趨勢。當公司董事間年齡差距愈大時，會計師事務所收取之審計公費也會愈低。此外，本研究也加入追加分析，將董事會的年齡差距進行分組，以進一步探討董事會之平均年齡、年齡差距與審計公費三者的關係。 Many studies literature discuss the determinants of auditing fees pricing from the perspectives of financial information of the companies, corporate governance systems of the client companies. However, in addition to those factors that directly affect auditing fees, there are also some factors that may indirectly affect audit fees. Many studies have indicated that the risk appetite of the company is related to the age of decision makers. The risk is also one of the factors that the accounting firm considers in pricing audit fees. However, the previous literature puts less emphasis on the correlation between age and audit fees. This study will investigate whether the age of the board impacts the accounting firm in pricing audit fees or not. The empirical results show that when the average age of board members is higher, the audit fee charged by the accounting firm will be lower. When the age gap between the board members is greater, the auditing fees charged by the accounting firm will be lower. In addition, this study also included additional analysis to group the age gaps of the board to further explore the relationship between the average age of the board, the age gap and the audit fee.
Reference:	一、國內文獻陳嵩、蔡明田、張淑昭，1997，總經理人口特徵、產品/市場策略、經營績效關係之實證研究。管理學報第十四卷第4期，585-610。官月緞、郭子建，2011。客戶重要性、非審計服務與會計師任期對審計品質之影響。當代會計，12(1)，1-30。廖秀梅，王貞靜，戚務君，2012，一套台灣完整的審計公費資訊告訴我們甚麼? 中華會計教育學會，第8卷第1期。余佳燕，2012，內部控制缺失與審計公費之關聯性研究，國立台北大學會計研究所碩士論文。二、國外文獻潘健民，2016，第14章，取締役の年齢リスクテイキングと報告利益管理―コーポレート．ガバナンスの観点から―in辻正雄（編集）「経営者による報告利益管理：理論と実証」早稲田大学会計研究所－会計研究叢書．国元書房：253-268 Abdel–Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self‐selection analysis. Contemporary Accounting Research 6(2): 295-322. Anderson, R.C., S.A. Mansi, and D.M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37 (3): 315-342. Antia, M., C. Pantzalis, and J. C. Park. 2010. CEO decision horizon and firm performance: An empirical investigation. Journal of Corporate Finance 16 (3): 288-301. Bantel, K. A. and S. E. Jackson. 1989. Top management and innovations in banking: does the composition of the top team make a difference? Strategic Management Journal 10(S1): 107-124. Bertrand, M. and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118 (4): 1169-1208. Brinn, T., M. J. Peel, and R. Roberts. 1994. Audit fee determinants of independent & subsidiary unquoted companies in the UK—an exploratory study. The British Accounting Review 26 (2): 101-121. Carcello, J.V., D.R. Hermanson, T.L. Neal, and R.A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3): 365-384. Carlsson, G. and K. Karlsson. 1970. Age, cohorts and the generation of generations. American Sociological Review 35(4): 710-718. Causholli, M., M. De Martinis, D. Hay, and W. R. Knechel. 2010. Audit markets, fees and production: Towards an integrated view of empirical audit research. Journal of Accounting Literature 29: 167-215. Child, J. 1974. Managerial and organizational factors associated with company performance. Journal of Management Studies 11(3):175-189. Cobbin, P. E. 2002. International dimensions of the audit fee determinants literature. International Journal of Auditing 6(1): 53-77. Colbert, J., M. Luehlfing, and W. Alderman. 1996. Engagement risk. (Auditing). The CPA Journal 66 (3): 54-56. Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Ecomomics 20 (3):297-322. Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review 74 (2): 201-216. Chevalier, J. and G. Ellison. 1999. Are some mutual fund managers better than others? Cross‐sectional patterns in behavior and performance. The Journal of Finance 54(3): 875-899. Chown, S. M. 1960. A factor analysis of the Wesley Rigidity Inventory: its relationship to age and nonverbal intelligence. The Journal of Abnormal and Social Psychology 61(3): 491-494. DeFond, M. L., J. R. Francis, and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing:A Journal of Practice and Theory 19 (1): 49-66. Dhaliwal, D. S., J. W. Schatzberg, and M. A. Trombley. 1993. An analysis of the economic factors related to auditor-client disagreements preceding auditor changes. Auditing:A Journal of Practice and Theory 12(2): 22-38. Elder Jr, G. H. 1975. Age differentiation and the life course. Annual Review of Sociology 1(1): 165-190. Ferguson, A., J. R. Francis, and D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78 (2):429-448. Firth, M. 1997. The provision of non-audit services and the pricing of audit fees. Journal of Business Finance and Accounting 24 (3): 511-525. 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 (1): 113-136. Fudenberg, D. and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. The Journal of Political Economy 103 (1): 75-93. Fukukawa, H. 2011. Audit pricing and cost strategies of Japanese Big 3 firms. International Journal of Auditing 15 (2): 109-126. Guest, P.M. 2008. The determinants of board size and composition: evidence from the UK. Journal of Corporate Finance 14 (1): 51-72. Hay, D., R. Knechel, and N. Wong. Audit fees: a meta-analysis of the effect of supply and demand attributes. 2006. Contemporary Accounting Research 23 (1): 141-191. Hay, D. 2013. Further evidence from meta‐analysis of audit fee research. International Journal of Auditing 17 (2):162-176. Hogan, C. E. and M. S. Wilkins. 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. Hogan, C. E. and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of Practice and Theory 18 (1): 1-17. Houghton, C. W. and J. A. Fogarty. 1991. Inherent risk. Auditing: A Journal of Practice and Theory 10 (1): 1-21. Houston, R. W., M. F. Peters, and J. H. Pratt. 1999. The audit risk model, business risk and audit-planning decisions. The Accounting Review 74 (3): 281-298. Joshi, P. L. and H. AL Bastaki. 2000. Determinants of audit fees: evidence from the companies listed in Bahrain. International Journal of Auditing 4 (2): 129-138. Kinney, W. R., Z. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588. Karim, K., A. Robin, and S. Suh. 2015. Board structure and audit committee monitoring effects of audit committee monitoring incentives and board entrenchment on audit fees. Journal of Accounting, Auditing and Finance 31(2): 248-276. Kwok, C. C. Y., D. M. Reeb, and H. Y. Baek. 1998.Systematic risk of the multinational corporation. Journal of International Business Studies 29 (2): 263-278. Lee, H. S., A. L. Nagy, and A. B. Zimmerman. 2019. Audit partner assignments and audit quality in the United States. The Accounting Review 94(2) 297-323. Lennox, C. S. 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance and Accounting 26 (7‐8): 779-805. Leventis, S., I. Hasan, and E. Dedoulis. 2013. The cost of sin: The effect of social norms on audit pricing. International Review of Financial Analysis 29: 152-165. Magee, R. P. and M. C. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (2): 315-336. Malmendier, U. and S. Nagel. 2011. Depression babies: do macroeconomic experiences affect risk taking? The Quarterly Journal of Economics 126 (1): 373-416. Pfeffer, J., B. E. McCain, and Reilly, C. O. 1983. The effects of departmental demography on turnover: The case of a university. Academy of Management Journal 26(4): 626-641. Nichols, D. R. and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research 21 (2):534-544. Osili, U. O. and A. L.Paulson. 2008. Institutions and financial development: evidence from international migrants in the United States. The Review of Economics and Statistics 90 (3): 498-517. Palmrose, Z. V. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research 24 (2): 405-411. Pong, CM. and G. Whittington. 1994. The determinants of audit fees: Some empirical models. Journal of Business Finance and Accounting 21 (8):1071-1095. Jizi, M. and Nehme, R. 2018. Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal 33(2): 217-243. Johnson, P. E., K. Jamal, and R. G. Berryman. 1991. Effects of framing on auditor decisions. Organizational Behavior and Human Decision Processes 50(1): 75-105. Pearson, T. and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research 11 (1): 91-114. Schuman, H., and J. Scott. 1989. Generations and collective memories. American Sociological Review 54 (3): 359-381. Simunic, D. 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research 18 (1): 161-190. Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting research 22 (2): 679-702. Tolbize, A. 2008. Generational differences in the workplace. Research and Training Center on Community Living 5 (2): 1-21. Turpen, R. A. 1990. Differential pricing on auditors’ initial engagements: Further evidence. Auditing: A Journal of Practice & Theory 9 (2): 60-76. Vroom, V. and B. Pahl. 1971. Relationship between age and risk taking among managers. Journal of Applied Psychology 55 (5): 399-405. Walker, K. B. and E. 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): 1-18. Karim, A. W. and P. Moizer. 1996. Determinants of audit fees in Bangladesh. The International Journal of Accounting 31(4): 497-509. Weber, E. U., U. Böckenholt, D. J. Hilton, and B. Wallace. 1993. Determinants of diagnostic hypothesis generation: Effects of information, base rates, and experience. Journal of Experimental Psychology: Learning, Memory, and Cognition 19 (5): 1151-1164. Wiersema, M. and K. Bantel. 1992. Top management team demography and corporate strategic change. Academy of Management Journal 35 (1): 91-121. Zaman, M., M. Hudaib and R. Haniffa. 2011. Corporate governance quality, audit fees and non audit services fees. Journal of Business Finance & Accounting 38 (1): 165-197.
Description:	碩士國立政治大學會計學系 106353008
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0106353008
Data Type:	thesis
DOI:	10.6814/NCCU201900183
Appears in Collections:	[Department of Accounting] Theses

Files in This Item:

File	Size	Format
300801.pdf	941Kb	Adobe PDF2	0	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback