政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/3883

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51719595 Online Users : 608

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 國科會研究計畫 > Item 140.119/3883

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3883

Title:	訴訟風險、生產限制與審計需求對審計公費影響之實證分析
Other Titles:	The Effect of the Enron-Andersen Affair on Audit Pricing
Authors:	戚務君;張清福
Keywords:	審計公費;會計師專業;品牌;Enron-Andersen醜聞;公費減收;訴訟風險 Audit fee;Auditor specialization;Brand name;Enron-Andersen affair;Fee-cutting;Lawsuit risk
Date:	2003
Issue Date:	2007-04-18 16:37:25 (UTC+8)
Publisher:	臺北市：國立政治大學會計學系
Abstract:	This study examines whether and how the Enron-Andersen affair affected audit fees by investigating the sample before (years 2000 and 2001) and after (years 2002 and 2003) the occurrence of this prominent event in the U.S. audit market. The results show that, on average, audit fees have not only increased but that the fee premiums of the remaining Big 4 audit firms are also higher post-Enron. The fee-cutting phenomenon in an initial engagement is still applicable for former Andersen clients, who had to switch to a new auditor in the year 2002. However, among the clients of Big 4 auditors, the degree of fee-cutting is statistically greater for former Andersen？？s clients as compared to those for non-former Andersen？？s clients, ceteris paribus. The changed structure of audit pricing is not just a one shot reaction by the audit industry after the first year of the affair, but has lasted to the second year. Finally, post-Enron, I find evidence of higher fees for Big 4 industry specialists relative to non-specialist auditors, but this result only applies when the client is a small company.
Description:	核定金額：491500元
Data Type:	report
Appears in Collections:	[會計學系] 國科會研究計畫

Files in This Item:

File	Description	Size	Format
922416H004033.pdf		166Kb	Adobe PDF2	1463	View/Open

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.

Loading...