政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/65959

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113648/144635 (79%)
Visitors : 51617461 Online Users : 515

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 > 期刊論文 > Item 140.119/65959

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65959

Title:	An Overlooked Effect of Mandatory Audit-Firm Rotation on Investigation Strategies
Authors:	戚務君 Chi, Wuchun
Contributors:	會計系
Keywords:	Sarbanes–Oxley Act;Audit–firm;rotation Audit fees;Investigation strategy
Date:	2011.04
Issue Date:	2014-05-12 15:51:16 (UTC+8)
Abstract:	Section 207 of the Sarbanes–Oxley Act of 2002 (hereafter, the SOX Act) passed by the US Congress requires a study of mandatory auditor rotation of registered public accounting firms. In the debate over the costs and benefits of mandatory audit–firm rotation, one cost has been overlooked: that of more aggressive monitoring. Because few countries have put such mandatory rotation into practice, there is little empirical evidence available for analysis of its costs and benefits. My research, therefore, uses an analytical approach to demonstrate that, in a firm that has a well-functioning independent board, as required by section 301 of the SOX Act, the board will adopt a more aggressive strategy in investigating the collusion between the manager and the auditor and pay a higher audit fee than it would have done in an environment with no audit–firm rotation requirement. The results of this research alter the balance between the costs and benefits of a mandatory audit–firm rotation requirement and should not be ignored by regulators considering implementing such a requirement.
Relation:	OR Spectrum - Quantitative Approaches in Management, 33(2), 265-285
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1007/s00291-010-0221-4
DOI:	10.1007/s00291-010-0221-4
Appears in Collections:	[會計學系] 期刊論文

Files in This Item:

File	Description	Size	Format
265285.pdf		303Kb	Adobe PDF2	1325	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...