政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30150
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113451/144438 (79%)
Visitors : 51257900      Online Users : 865
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • 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


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30150


    Title: 我國公司董監事特性與審計公費及非審計公費關聯性之研究
    The relation between board characteristics and audit/non-audit fees in Taiwan.
    Authors: 劉晏秀
    Liu, Yen-Hsiu
    Contributors: 周玲臺
    Chou, Ling-Tai Lynette
    劉晏秀
    Liu, Yen-Hsiu
    Keywords: 董監事獨立性
    董監事專業性
    審計公費
    非審計公費
    Board independence
    Board expertise
    audit fee
    non-audit fee
    Date: 2003
    Issue Date: 2009-09-11 17:20:53 (UTC+8)
    Abstract: 為降低資訊不對稱下企業管理階層與資金提供者間之代理問題，公司須設計有效之治理機制以降低代理成本，如聘任外部董監、設置審計委員會及聘任會計師查核等。而當董監事所具備的獨立性及專業性越高，基於維護專家信譽及降低訴訟成本的考量下，將需要會計師投入較多的查核人力及時間，以降低資訊不對稱現象，並減少會計師與公司管理階層間經濟依存度，以獲得較高品質的審計服務。然目前公司治理議題多著重於公司內部監理機制與公司經營績效間的關係，較少觸及內部董監事會監督功能對外部會計師監督功能的影響，是以本研究嘗試以公司治理的角度出發，探討台灣上市、上櫃及興櫃公司董監事獨立性與專業性對於審計公費以及非審計公費之影響。
    本研究實證結果發現，目前我國上市櫃及興櫃公司董監事獨立性對於審計公費及非審計公費尚未有統計上顯著之影響，唯董監事兼任其他公司董監事職位數與非審計公費間存有負向關係。不同於 Carcello et al. (2000)的結論，本研究發現台灣公司董監事會之專業性對審計公費及非審計公費之影響較董監事獨立性大，其原因可能是公司治理在台灣始見萌芽，社會大眾對公司治理及董監事功能之概念不深，一方面股東會欠缺聘任獨立董監之誘因，一般公司設置獨立董監多半僅為符合表面規定，所選出之獨立董監亦未必與管理階層維持實質獨立，而無法收實質監督之效；一方面董監事對其職權之行使並未擴及會計師聘任之實質決策，而多僅接受管理當局推薦，獨立董監亦無法對審計及非審計公費進行審議。反是董監事平均兼任其他公司董監職位數越多，代表其所享之專家信譽越高，會為維護自身信譽且降低訴訟風險，藉由限制管理階層向會計師所購買的非審計服務種類及金額，以降低會計師與管理階層間的經濟依存度。
    To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researches recently focus on the relation between characteristic of the board and business operation results. This research attempted to examine the relation between board characteristics and audit/non-audit fees paid to the independent auditors.
    This study found there’s no significant relation between board independence and audit fees or non-audit fees, but a negative relation existed between the board expertise and non-audit fees. Opposite to the conclusion of Carcello et al. (2000), this result indicated that the effect of board expertise on fees is greater than that of board independence. It could be due to the initial development of corporate governance in Taiwan. Most companies hire outside board members and set up an audit committee just to meet the regulation stipulated by law. On the other hand, the greater expertise a board processes, the less non-audit fee it will pay to the auditor in order to reduce the economic dependency of the auditor on the management.
    Reference: 一、國外參考文獻
    Abbott, L. J. and S. Parker. 2000. Audit committee characteristics and auditor selection. Auditing: A Journal of Practice and Theory 19 (2): 47-66.
    __________ and __________ 2001. Audit committee characteristics and auditor selection: Evidence from audit switches. Research in Accounting Regulation 5: 151-166.
    __________ and ___________ 2003. An empirical investigation of audit fees, nonaudit fees, and audit committee. Contemporary Accounting Research 20 (2): 215-234.
    Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do non-audit services compromise auditor independence? further evidence. The Accounting Review 78 (3): 611-39.
    Beasley, M. S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review 71（October）﹕443-465.
    Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (13): 365-384.
    DeAngelo, L. E. 1981a. Auditor Independence, Low Balling, and Disclosure Regulation. Journal of Accounting and Economics (August):113-127.
    DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11 (1): 16-31.
    Demsetz, H., and K. Lehn. 1985. The structure of corporate ownership: causes and consequences, Journal of Political Economy 93: 1155-1177.
    Drieghe, R. 1986. Board of directors and corporate governance. The case of greenmail legency theory, corporate control. Unpublished doctoral dissertation, orthwestern University.
    Fama, E. 1980. Agency problem and the theory of the firm, Journal of Political Economy 88: 288-307.
    Fama, E. and M. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (2): 301-325.
    Firth, M. 1997. The Provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14 (2): 1-21.
    ________ 2002. Auditor-provided consultancy services and their associations with audit fees and audit opinion. Journal of Business Finance and Accounting 29 (5) (6): 661-693.
    Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for non-audit services and earnings quality. The Accounting Review 77 Supplement: 71-105.
    Gilson, S. C. 1990. Relative Performance Evaluation and Chief Executives Officers. Industrial and Labor Relatives 43: 30-51.
    Jensen, M. and W. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
    La Porta, R., Lopez-de-Silanes, F., Shleifer, A. & Vishny, R. 1998. Law and Finance. Journal of Political Economy 106: 1113-1155.
    O"Sullivan, N. 1999. Board Characteristics and audit pricing post-Cadbury: a research note. The European Accounting Review 8(2): 253-263.
    Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (Spring): 97-110.
    ______________ 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research 24 (Autumn): 405-411.
    Simunic, D. A., 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
    ______________1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (Autumn): 679-702.
    Simunic, D. A. and M. T. Stein. 1987. Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issue. Research Monograph 13. The Canadian Certified General Accounting Research Foundation.
    _____________ 2000. The impact of board composition and ownership on audit quality: evidence from large UK companies. British Accounting Review 32: 397-414.
    Wallace, W. A. 1987. The economic role of the audit in free and regulated markets: a review. Research in Accounting Regulation 1: 7-34.
    Wines, G. 1994. Audit independence, audit qualifications and the provision of non-audit services: a note. Auditing and Finance (May): 75-86.
    二、中文參考文獻
    王兼善，民92年，非審計服務業務與會計師獨立性，對會計師出具繼續經營疑慮意見之影響，國立台北大學會計研究所未出版碩士論文。
    王麗玉，民92年，企業所有、經營分離原則下董事會「最高機關化」與公司治理之問題，輔仁學誌-法管學部，第37期，頁33-62。
    余政翰、林鳳儀，民91年，公司董事會監理結構問題之探討，今日會計，第87期，頁47-50。
    李文智、蔡彥卿、簡雪芳，民88年，會計師選任VS.審計公費，實用稅務月刊，第296期，頁30-35。
    范曉玲，民91年，公司治理及財務審計之新世紀－二○○二年美國證券交易Sarbanes－Oxley法案簡介，月旦法學，第89期，頁267-274。
    胡靜妮，民91年，非審計服務與會計師獨立性關係之實證研究，國立臺北大學會計研究所未出版碩士論文。
    翁文課，民88年，非審計服務､事務所規模與審計公費之關聯性研究，中正大學會計研究所未出版碩士論文。
    馬君梅、蘇裕惠、李珮珮，民國92年6月，台灣上櫃公司審計公費決定因素之研究，東吳經濟商學學報，第四十一期，頁25-50。
    張益輔，民91年，會計師事務所提供法律服務對審計人員獨立性之影響，國立政治大學會計研究所未出版碩士論文。
    張清溪等，民國84年，經濟學-理論與實際，第三版，頁309。
    張慧珊，民84年，審計在代理理論與新管制經濟學中所扮演的角色，會計研究月刊，第118期，頁25-33。
    傅迺婷，民92年，二十一世紀公司治理的探索—台灣、美國比較性的觀點，中原大學會計學系研究所未出版碩士論文。
    賴春田，薛明玲，蔡朝安，民93年，落實公司治理實務守則-治理機制與資訊揭露，財團法人資誠教育基金會。
    謝德貞，民92年，會計師及管理當局之策略與非審計服務間關係之分析性研究，國立台北大學會計研究所未出版碩士論文。
    蘇裕惠、林雅菁，事務所規模與上市公司簽證公費之研究，國立台灣大學第八屆會計理論與實務暨審計問題國際研討會，民國八十六年十月。
    三、網路參考資料
    Committee set up by the Financial Reporting Council, the London Stock Exchange and the accountancy profession . 1992 . The Financial Aspects of Corporate Governance.　Cadbury Report.（visited Feb. 15, 2003）＜http://www.ecgi.org/codes/country_documents/uk/cadbury.pdf＞.
    Organization for Economic Cooperation and Development. 1999. OECD Principles of Corporate Governance. （visited Feb. 15, 2003）＜http://www.oecd.org/pdf/M00008000/M00008299.pdf＞.
    Sarbanes-Oxley Act of 2002 H.R. 3763. （visited Oct. 10, 2002）＜http://www.ffhsj.com/cmemos/020802_sarbanes_act.pdf＞.
    The London Stock Exchange, The Confederation of British Industry, the Institute of Directors, the Consultative Committee of Accountancy Bodies, the National Association of Pension Funds and the Association of British Insurers.1998. Hampel Report (Final).（visited Feb. 15, 2003）＜http://www.ecgi.org/codes/country_documents/uk/hampel_index.htm＞.
    World Bank. 1999. Corporate Governance: A Framework for Implementation- Overview. （visited March 3, 2003）＜http://www.worldbank.org/html/fpd/privatesector/cg/docs/gcgfbooklet.pdf＞.
    Description: 碩士
    國立政治大學
    會計研究所
    91353028
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091353028
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2346View/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