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| Title: | 外國企業在台第一上市櫃(KY)公司審計品質與KY公司查核專家、當地知識之研究
Audit Quality of Foreign Initial Listed Firms (KY Companies), KY Specialist Audit Firm and Operating Local Knowledge |
| Authors: | 黃薏芯
Huang, I-Hsin |
| Contributors: | 周玲臺
黃薏芯
Huang, I-Hsin |
| Keywords: | 外國企業在台第一上市櫃(KY)公司
審計品質
KY公司查核專家
主要營運地
當地知識
KY companies
Audit quality
KY specialists
Main operating region
Local knowledge |
| Date: | 2022 |
| Issue Date: | 2022-08-01 17:08:20 (UTC+8) |
| Abstract: | 本研究首先探討KY公司與非KY公司間審計品質之差異，接著進一步檢視KY公司查核專家以及主要營運地區在中國對KY公司審計品質之影響。本文以2010年至2020年台灣所有之上市櫃公司為樣本，實證結果顯示KY公司之審計品質整體會較其他非KY公司差。以2010年至2020年之上市櫃KY公司為樣本，顯示當KY公司由KY公司專家事務所查核時，其審計品質較差； 當主要營運地區位於中國時，審計品質也較差。推測可能由於台灣審計公費競爭激烈且較他國為低，KY公司查核專家礙於成本考量，無法聘用中國當地聯盟所協助提供必要之當地知識，以補償該地較弱之市場規範，而導致審計品質降低。
This research first investigates whether the audit quality of foreign initial listed firms (KY companies) is different from that of the non-KY companies. We further examine if KY company audit specialists and major operating region in China affect the audit quality of KY companies. This study uses the listed companies in Taiwan from 2010 to 2020 as a sample. The empirical results show that the audit quality of KY companies is lower than that of other non-KY companies. Taking KY companies from 2010 to 2020 as a sample, we find that when KY companies are audited by a KY company specialist firm, or when their main operating region is located in China, the audit quality is also lower. Chan, et al. (2021) concluded that audit affiliates’ local knowledge may compensate for a weaker regulatory oversight and reduce audit quality difference of foreign companies. We suspect that KY company auditors, constrained by Taiwan`s low audit fees, could not afford hiring Chinese affiliate firms to provide essential local knowledge for improving audit quality. |
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| Description: | 碩士
國立政治大學
會計學系
109353030 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353030 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200986 |
| Appears in Collections: | [會計學系] 學位論文
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