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| Title: | 會計師與財務長年資及學歷差異對審計公費之影響
The effect of the Seniority and Education Mismatch between CPAs and CFOs on Audit Fees |
| Authors: | 高伯元
Kao, Bo-Yuan |
| Contributors: | 張祐慈
高伯元
Kao, Bo-Yuan |
| Keywords: | 審計公費
財務長
年資差異與學歷差異
Audit fees
CFOs
Seniority and education mismatch |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:41:15 (UTC+8) |
| Abstract: | 本研究旨在探討台灣上市（櫃）公司會計師與財務長之年資及學歷差異與審計公費之關聯性。本研究以2010至2017年度有揭露審計公費之台灣上市（櫃）企業作為研究對象進行分析。實證結果顯示，會計師與財務長之年資差異對於審計公費有顯著影響。具體而言，相較於財務長，會計師之年資較大時，審計公費將較為提升，表示年資較大之一方對於審計公費訂定之議價能力較強。而相較於財務長，會計師之學歷較好，其學歷差異與審計公費間，並無顯著之關聯，但不排除此結果係受樣本自我選擇性偏誤影響之可能性。此外，本研究的進一步分析未發現事務所規模（四大與非四大）會影響年資差異與審計公費的正向關係。
The purpose of this study is to explore the effect of the seniority and education mismatch between CPAs and CFOs on audit fees. This study analyzes the listed companies at stock exchange market and at over-the-counter market that have disclosed audit fees in 2010-2017 in Taiwan. The empirical results show that the mismatch of seniority between the CPAs and CFOs is positively associated with the audit fees and that there is no association between the educational mismatch and audit fees. Specifically, the audit fees are higher for firms in which CPAs are senior to CFOs in terms of working experience. It suggests that the one with greater seniority may have a stronger bargaining power for the audit fees. While we do not find the association between the educational mismatch and audit fees, the non-result is possibly due to a sample self-selection bias. In addition, the further analysis of the study finds that the positive association between the mismatch of seniority and the audit fees occurs in all audit firms. |
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| Description: | 碩士
國立政治大學
會計學系
106353035 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353035 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900138 |
| Appears in Collections: | [會計學系] 學位論文
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