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

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/124656

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/124656

題名:	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
作者:	王柏婷 Wang, Bo-Ting
貢獻者:	潘健民 Pan, Jian-Min 王柏婷 Wang, Bo-Ting
關鍵詞:	董事會年齡審計公費 age of the board audit fees
日期:	2019
上傳時間:	2019-08-07 15:53:08 (UTC+8)
摘要:	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.
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描述:	碩士國立政治大學會計學系 106353008
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0106353008
資料類型:	thesis
DOI:	10.6814/NCCU201900183
顯示於類別:	[會計學系] 學位論文

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