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題名：臺灣上市(櫃)審計市場競爭嗎？審計公費觀點
書刊名：管理與系統
作者：李貴富 引用關係／陳韻珊 引用關係／張玲玲 引用關係
作者(外文)：Li, Kuei-fu／Chen, Yun-shan／Chang, Ling-ling
出版日期：2019
卷期：26:1
頁次：頁1-41
主題關鍵詞：審計公費；審計市場；市場競爭性；自我選擇偏誤；Audit fees；Audit market；Market competition；Self-selection bias
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:95
  • 點閱點閱:15
本文利用Simunic (1980)審計公費訂價架構檢視台灣上市（櫃）審計市場之競爭性，並採行傾向分數配對法修正大型事務所與非大型事務所間之可觀察特性差異所致的樣本選擇偏誤。實證結果發現無論針對大規模或是小規模的客戶，大型事務所均享有公費溢酬。另外，Rosenbaum邊界法結果顯示，上述實證結果對於因不可觀察之特性變數所產生的樣本選擇偏誤問題並不敏感。整體而言，本文結果支持大型事務所公費溢酬可能係審計品質差異性所致，且台灣上市（櫃）審計市場仍具競爭性的論點。
This paper adopts Simunic’s (1980) audit-pricing framework and uses the propensity-score matching method to correct for sample selection bias related to observable differences between the Big4 and non-Big-4 groups to examine whether audit markets in case of listed companies remain competitive in Taiwan. The finding shows that Big 4 firms charge higher fees in both large and small client segments. In addition, the results of Rosenbaum bounds test suggest that the above empirical result is insensitive to the bias problems caused by unobservable factors. Overall, the result supports that the Big4 audit fee premiums may be due to audit-quality differentiation and audit market in the segment of listed companies in Taiwan is still competitive.
期刊論文
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會議論文
1.張寶光、黃台心、王秀美(2011)。我國會計師產業市場競爭型態分析：非結構法與切齊隨機邊界法之應用。第十二屆全國實證經濟學研討會。  延伸查詢new window
圖書
1.Rosenbaum, P. R.(2002)。Observational Studies。New York：Springer。  new window
2.Oakes, J. M.、Kaufman, J. S.(2006)。Methods in Social Epidemiology。John Wiley & Sons。  new window
3.Oxera Consulting(2006)。Financial Reporting--Competition and Choice in the UK Audit Market。Oxford：Oxera Consulting。  new window
4.Oxera Consulting(2007)。Ownership Rules of Audit Firms and Their Consequences for Audit Market Concentration。Oxford：Oxera Consulting。  new window
5.U. S. General Accounting Office(2003)。Public Accounting Firms: Mandated Study on Consolidation and Competition. The report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services。GAO。  new window
6.U. S. Government Accountability Office(2008)。Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies does not Call for Immediate Action. Report to Congressional Addressees。Washington, DC：GAO。  new window
其他
1.House of Lords, Select Committee on Economic Affairs(2011)。Auditors: market concentration and their role，http://www.publications.parliament.uk/pa/ld201011/ldselect/ldeconaf/119/119.pdf and， 。  new window
 
 
 
 
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