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    題名: 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
    作者: 黃薏芯
    Huang, I-Hsin
    貢獻者: 周玲臺
    黃薏芯
    Huang, I-Hsin
    關鍵詞: 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
    日期: 2022
    上傳時間: 2022-08-01 17:08:20 (UTC+8)
    摘要: 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.
    參考文獻: 王銘杰，2019，台灣證券市場第一上市股票價格形成之探討，證券市場發展季刊，第31卷：39-65。
    周玲臺、邱薏蓉與邱献良，2020，PCAOB國際檢查對會計師及事務所審計品質外溢效果之影響，會計評論，第71期：83-131。
    施文玲，2020，證交所推動KY股上市之挑戰及因應策略，證券服務，第677期：11-15。
    葛俊佑與蔡岳霖，2019，海外來台第一上市櫃企業公司治理與股利政策之關聯，當代會計，第20卷：265-295。

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    描述: 碩士
    國立政治大學
    會計學系
    109353030
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0109353030
    資料類型: thesis
    DOI: 10.6814/NCCU202200986
    顯示於類別:[會計學系] 學位論文

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