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| Title: | KY公司查核專家、主要營運地區與審計公費之關聯性研究
KY Company Audit Specialist, Main Operating Country and Audit Fees |
| Authors: | 鄭涵文
Cheng, Han-Wen |
| Contributors: | 周玲臺
Chou, Ling-Tai
鄭涵文
Cheng, Han-Wen |
| Keywords: | 外國來臺第一上市櫃公司
KY公司查核專家
主要營運地區
審計公費
KY company
KY company audit specialists
Main operating country
Audit fees |
| Date: | 2022 |
| Issue Date: | 2022-09-02 14:43:33 (UTC+8) |
| Abstract: | 本研究旨在探討外國來臺第一上市櫃公司 (本文簡稱為「KY公司」) 主要營運地區、KY公司查核專家與審計公費之關聯性。首先，以整體上市櫃公司為樣本，探討KY公司與本國一般上市櫃公司審計公費定價是否存在差異；接著以KY公司為樣本，探討KY公司查核專家及受查公司主要營運生產地與審計公費之關聯性。實證結果顯示，KY公司比其他一般上市櫃公司支付較高之審計公費；而臺灣KY公司樣本中，KY公司查核專家及其主要營運生產地在中國時，與KY公司之審計公費具有顯著負向關聯性。
The purpose of this study is to examine the relationship between the operating regions of Taiwan’s foreign initial listed companies (KY companies), KY company audit specialists and audit fees. First, a sample of all 2009-2020 Taiwanese listed companies is used to test whether higher audit risks result in a difference in audit fees for KY companies. Next, all KY companies are sampled to study the impact of KY company audit specialists and company main operating/production locations on their audit fees. The empirical results show that audit fees of KY companies are higher than other domestic listed companies in Taiwan. Among KY company samples, significant negative relations are found between audit fees and not only KY audit firm specialist but also company main operating country in China. |
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| Description: | 碩士
國立政治大學
會計學系
109353026 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353026 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201325 |
| Appears in Collections: | [會計學系] 學位論文
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