Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/60346
|
| Title: | 重編對審計公費之影響-中國之實證研究
The impact of financial restatement on audit fees |
| Authors: | 嚴珮珊 |
| Contributors: | 戚務君
嚴珮珊 |
| Keywords: | 審計公費
財務報表重編
審計委員會
Audit fees
financial restatement
audit committee |
| Date: | 2009 |
| Issue Date: | 2013-09-05 14:26:20 (UTC+8) |
| Abstract: | 審計公費係影響審計品質之一大因素，且中國事務所家數眾多，更易產生低價攬客的惡性競爭行為，再者，中國上市公司重編狀況近來層出不窮，因此本文以2004-2008年中國大陸A股上市公司為研究對象，欲研究重編事件對中國企業審計公費之影響。財務報表重編事件可以分為三個時間點：財務報表錯誤年度、財務報表執行重編年度以及重編後的次一年度。就財務報表發生錯誤年度而言，本研究發現該事件會伴隨較高的審計公費，但是無論是執行重編年度或次一年度，均未發現顯著提高公費的證據。除此之外，本研究也未能獲得審計委員會之設立與審計公費有統計關聯性的證據。具體而言，除了傳統審計公費的解釋變數之外，本文未能發現財務報表重編及審計委員會與審計公費有關之證據。
Audit fees is one of the major factors affecting quality, and there are many audit firms in China, so it is easier to produce vicious competition . Furthermore, the number of Chinese listed company which has restated financial report is increasing in recent years. So, with a sample of A-share listed corporations in China from 2004 to 2008 , this dissertation develops a conceptual model for studying the relationship between financial restatement and audit fees. Financial restatement can be divided into three time points: the year when an error occurred in the financial report , the year when the financial report is restated ,and the year after the financial report is restated .In terms of the year when an error occurred in the financial report , this dissertation find the event associated with higher audit fees ,but in other two time point , this dissertation doesn’ t find the evidence of significantly increased audit fees. Moreover ,there is no statistical significant relationship between setting up an audit committee and audit fees. Specifically, in addition to the traditional explanatory variables, this dissertation can’t find the evidence that financial restatement and setting up an audit committee are related to audit fees. |
| Reference: | 一、 中文部分
王振林，2002，審計收費的決定與審計質量-中國上市公司的證據，上海財經大學會計學院博士論文。
李明輝，2006，試論會計師的刑事責任－兼談我國相關法律之修訂與完善，審計研究（6 月）：58-66。
李常青等，2008，上市公司會計資訊披露品質研究—基於年報重述視角，上證聯合研究計畫第十九期課題。
李爽與吳溪，2004，中國證券市場審計及相關服務收費資訊首次披露的特徵及其含意，中國註冊會計師（2 月）：50-58。
吳溪，2007，審計失敗中的審計責任認定與監管傾向：經驗分析，會計研究（6 月）：53-61。
周天勇與夏徐遷，2008，我國國有企業改革與發展 30年，收錄於「發展和改革藍皮書－中國改革開放 30 年」，北京：中國社會科學文獻出版社。財會信報，2007.6.25，會計師事務所違約成本上升（A1 版）。
林嬋娟、林孝倫，2009，會計師事務所規模、品牌與競爭程度對審計公費之影響：中國之實證，會計評論，第49期，頁35-72。
倪伯煌、蔡玉琴，2009，會計師事務所體制改革後初次審計訂價之研究-深圳交易所上市公司之實證研究，中國大陸研究（9月）：91-108。
高淑琦，2005，會計師事務所品牌聲譽,產業專業化及客戶重要性對財務報表品質之影響—中國審計市場之硏究，國立政治大學會計系碩士論文。
陳傑平、蘇錫嘉、吳溪，2005，異常收費與不利審計結果的改善，中國會計與財務研究第7卷(4)：1-28。
陳怡芳，2005，主動揭露會計師公費公司之研究，私立東吳大學會計系碩士論文。
陳耀宗，劉若蘭，林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研究，會計評論，第37 期，頁31-52。
張奇峰、張鳴與戴佳君，2006，中國審計訂價實證研究述評，會計研究（6 月）： 87-93。
黃雨頎，2004，審計與非審計公費之決定因素及其交互影響，國立台北大學會計研究所碩士論文。
漆江娜、陳慧霖與張陽，2004，事務所規模、品牌、價格與審計質量，審計研究(3)：59-65。
劉晏秀，2004，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，國立政治大學會計研究所碩士論文。
劉斌、葉建中與廖瑩毅，2003，我國上市公司審計收費影響因素的實證研究，審計研究，第 1 期：44-47。
韓洪靈、陳漢文，2007，中國上市公司初始審計的訂價折扣考察－來自審計師變更的經驗證據，會計研究（9月）：83-96。
二、 英文部分
Aharony, J., C. W. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38 (Spring): 103-126.
Allen, F., J. Qian, and M. Qian. 2005. Law, finance, and economic growth in China. Journal of Financial Economics 77 (July): 57-116.
Allen T. Craswell and Jere R. Francis. Pricing Initial Audit Engagements: A Test of Competing Herories. The Accounting Review 74 (April): 201–216.
Bedard, J. C., and K. M. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review 79 (2): 277–304.
Callen, J. L., J. Livnat, and D. Segal. 2006 .Accounting restatements: Are they always bad news for investors? Journal of Investing15 (3)：57-68
Chen, C., S. Chen, and X. Su. 2001. Profitability Regulation, Earnings Management,
and Modified Audit Opinions: Evidence from China. Auditing: A Journal of Practice and Theory 20 (Autumn): 9-30.
Chen, J. P., X. Su, and X. Wu. 2007. Market competitiveness and Big 5 pricing: Evidence form China’s binary market. The International Journal of Accounting 42: 1-24.
Chow, C. W., J. L. Ho, and P. L. L. Mo. 2006. Toward understanding Chinese auditors’ structuring of audit approaches, client acceptance decisions, risk assessment, and stringency of imposed reporting standards. Journal of International Accounting Research 5: 1-23.
Simon, D. T. , S. Teo ,and G. Trompeter.1992. A comparative study of the market for auditor services in Hong Kong, Malaysia and Singapore. The International Journal of Accounting 27(3):234-240
DeFond, M. L., T. J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (December): 269-305.
Feldmann, D. A. , J. R. William, and J. A. Mohammad. 2009. Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory 28 (May)：205-223.
Fan, J. P. H., and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research 43 (Spring): 35-72.
Krishnan, G. V. ,G. Visvanathan. 2009. Do auditors Price Audit Committee`s Expertise? The Case of Accounting versus Nonaccounting Financial Experts. Journal of Accounting , Auditing & Finance 24(1) (May):115-144.
Francis, J. R. ,and D. T. Simon. 1987. A test of auditing pricing in the small-client segment of the U.S. audit market. The Accounting Review 43 (January):145-157.
Lin, Z. J. 2004. Auditor’s responsibility and independence: Evidence from China. Research in Accounting Regulation 17: 167-190.
DeAngelo, L. E. 1981.Auditor independence , lowing balling, and disclosure regulation. Journal of Accounting & Economics 3 (August):113-127.
Raghunandan, K., and D. V. Rama. 2006. SOX section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 (1): 99–114.
Simunic, D. A.1980.The pricing of audit services: theory and evidence. Journal of Accounting Research 18(1) (Spring): 161-190.
Turpen , R. A. .1990.Differential pricing of auditors’ initial engagements: further evidence . Auditing : A Journal of Practice & Theory 9 (Spring):60-76.
Simunic, D. A., and M. T. Stein. 1996. Impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice & Theory 15: 119–134.
Wang, Q., T. J. Wong, and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economic 46 (September): 112-134.
Xiao, J. Z., Y. Zhang, and Z. Xie. 2000. The making of independent auditing standards in China. Accounting Horizons 14 (March): 69-89. |
| Description: | 碩士
國立政治大學
會計研究所
97353023
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353023 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 302301.pdf | | 1468Kb | Adobe PDF2 | 878 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
