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| Title: | 以資訊揭露的觀點來看審計公費揭露方式與企業超額現金持有的關聯性
Audit Fee Disclosure and Corporate Cash Holdings: A Disclosure Perspective |
| Authors: | 何家瑜
Ho, Chia-Yu |
| Contributors: | 潘健民
Pan, Chien-Min
何家瑜
Ho, Chia-Yu |
| Keywords: | 資訊揭露
超額現金持有
審計公費
Information Disclosure
Excess Cash Holdings
Audit Fees |
| Date: | 2020 |
| Issue Date: | 2020-07-01 13:34:12 (UTC+8) |
| Abstract: | 本篇研究為探討企業超額現金持有與審計公費揭露方式之關聯，欲了解企業是否透過個別金額揭露之方式來揭露審計公費，以增加企業的資訊揭露。本次研究之實證結果發現，企業超額現金持有數愈高，企業有愈高的機率選擇以個別金額揭露之方式來揭露審計公費。本篇研究透過企業超額現金持有與審計公費級距金額揭露之關聯及企業超額現金持有與審計公費個別金額揭露之關聯等兩項追加測試，以進一步了解當企業超額現金持有數愈高，企業審計公費之級距金額或個別金額是否愈高。兩項追加測試之實證結果發現，當企業超額現金持有數愈高，企業之審計公費級距金額與個別金額愈高，表示當企業超額現金持有數愈高，企業有愈高的意願採用個別金額揭露方式來揭露審計公費，企業審計公費也愈高。
This study examines the association between corporate excess cash holdings and audit fee disclosures. I investigate whether excess cash holdings affect firms’ choices between individual amount disclosure of audit fees or the fee range disclosure of audit fees. The reasoning behind this is that firms might communicate their excess cash holdings level through the ways they disclose audit fees and firms with a higher level of excess cash holdings are more likely to choose individual amount disclosure of audit fees. The empirical results indicate that firms with more excess cash holdings are more likely to choose individual amount disclosure of audit fees, as expected. I conduct two further analyses to learn more information of the main results. I test the association between excess cash holdings and the fee range of audit fees and the association between excess cash holdings and individual amount of audit fees. I find that firms with have higher level of excess cash holdings are more likely to have higher level of audit fees. The results also indicate that firms with higher level of excess cash holdings also pay higher audit fees. |
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| Description: | 碩士
國立政治大學
會計學系
107353018 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353018 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000566 |
| Appears in Collections: | [會計學系] 學位論文
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