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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99300
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/99300


    Title: 相同會計師查核關係人交易之雙方 對審計公費的影響
    Same Auditor Auditing Both Sides of Related Party Transactions and Audit Fees
    Authors: 曾柔
    Contributors: 周玲臺
    曾柔
    Keywords: 關係人交易
    相同會計師
    審計公費
    Date: 2016
    Issue Date: 2016-07-20 16:40:47 (UTC+8)
    Abstract: 關係人交易在我國企業中普遍存在。根據文獻記載,關係人交易存有較高審計風險,會計師須投入較多查核努力,因而傾向收取較高額之審計公費。但當關係人交易雙方委任相同會計師時,可藉由降低溝通成本與減少信任度風險,以降低審計風險,進而抑制審計公費之上升,因此本研究進一步將交易雙方分為受相同及受不同會計師查核,進行關係人交易與審計公費間之關聯性研究,以探討委任相同會計師是否得以減緩關係人交易對審計公費之正向影響。
    實證結果指出,關係人交易與審計公費間存有正向關係,然而若交易之雙方均由相同會計師查核,可減緩審計公費增加之影響。在台灣關係人交易盛行的環境下,關係人交易雙方之會計師選任效果可提供給公司治理單位參考。
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    Description: 碩士
    國立政治大學
    會計學系
    103353024
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353024
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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