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題名：中國大陸審計收費定價--深圳交易所上市公司之實證研究
書刊名：東吳經濟商學學報
作者：蔡玉琴 引用關係／倪伯煌 引用關係／黃美珠／廖麗敏 引用關係
作者(外文)：Tsai, Yu-chin／Ni, Bor-hwang／Huang, Meichu／Liao, Grace Li-min
出版日期：2008
卷期：63
頁次：頁1-27
主題關鍵詞：審計公費；深圳交易所；Audit fee；Shenzhen stock exchange
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:1
  • 共同引用共同引用:43
  • 點閱點閱:71
鑒於2001年12月24日中國大陸證券監督管理委員會頒布了《公開發行證券的公司信息披露規範問答第6號－支付會計師事務所報酬及其披露》，首次明確要求上市公司在年度報告中將支付給會計師事務所的報酬作為重要事項加以揭露，並於2001年度財務報告首次適用。本文以2001年至2004年中國大陸深圳交易所上市公司年報所揭露的公開審計公費相關資料為研究對象，共計收集1474個有效樣本，深入探討審計公費的影響因素，期能為中國大陸在會計師事務所脫鈎改制後的審計市場建立一個審計公費定價模型，捕捉上市公司審計公費之定價。本文實證結果發現總資產、子公司家數、總負債占總資產的比例、前一年度審計意見、虧損、四大會計師事務所及服務年限為影響審計公費的重要因素。並進一步分析發現具品牌聲譽的四大會計師事務所審計公費溢價較非四大會計師事務所高達21%及首次審計合約折價約7%。
"The No.6 Uniform Q&A of Information Disclosure For Public Release Companies-Payments For Accounting Firms And Their Disclosure", which was promulgated on Dec 24th 2001 by the Chinese Securities Supervisory Commission, starts to clearly require public release listed companies to regard payments for accounting firms as essential items and to disclose these items in their annual financial statements. This paper examines the annual reports of listed companies in Shenzhen Stock Exchange from 2001 to 2004, and examines the determinants of audit fee. The major determinants of audit fees of all sample companies are：total assets, number of subsidiaries, the ratio of total liability to total assets, prior year audit opinion, losses of companies, Big-Four firms and tenure. Further, Fee premium charged by the Big Four is more than that by non-Big-Four by 21%. Initial engagement discounts is 7%.
期刊論文
1.Rauh, J. D.(2006)。Investment and Financing Constraints: Evidence from the Funding of Corporate Pension Plans。The Journal of Finance，61(1)，33-71。  new window
2.Simon, D. T.、Francis, J. R.(1998)。The effects of auditor change on audit fee: Test of price cutting and price recovery。The Accounting Review，63(2)，255-269。  new window
3.張仲岳、曹美娟(20051100)。臺灣上市公司審計公費之決定因素。當代會計，6(2)，125-152。new window  延伸查詢new window
4.Marquardt, C. and C. Wiedman(2005)。“Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings Per Share.”。Journal of Accounting Research，43,no.2，205-243。  new window
5.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research，40(4)，1221-1245。  new window
6.Anderson, T.、Zeghal, D.(1994)。The Pricing of Audit Services: Further Evidence from the Canadian Market。Accounting and Business Research，24(95)，195-207。  new window
7.Gist, W. E.(1992)。Explaining Variability in External Audit Fees。Accounting and Business Research，23(89)，79-84。  new window
8.Gul, F. A.(1999)。Audit Prices, Product Differentiation and Economic Equilibrium。Auditing: A Journal of Practice and Theory，18(1)，90-100。  new window
9.Pong, C. M.、Whittington, G.(1994)。The Determinants of Audit Fees: Some Empirical Models。Journal of Business Finance and Accounting，21(8)，1071-1095。  new window
10.Simunic, D.、Stein, M.(1996)。The impact of litigation risk on audit pricing: A review of the economics and evidence。Auditing: A Journal of Practice and Theory，15(2)，119-135。  new window
11.Ettredge, M.、Greenberg, R.(1990)。Determinants of Fee Cutting on Initial Audit Engagements。Journal of Accounting Research，28(1)，198-210。  new window
12.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
13.Whisenant, S.、Raghunandan, K.、Sankaraguruswamy, S.(2003)。Evidence on the joint determination of audit and non-audit fees。Journal of Accounting Research，41(4)，721-744。  new window
14.Palmrose, Zoe-Vonna(1986)。The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence。Journal of Accounting Research，24(2)，405-411。  new window
15.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論，37，31-52。new window  延伸查詢new window
16.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
17.Turpen, R. A.(1990)。Differential pricing on auditors' initial engagements: Further evidence。Auditing: A Journal of Practice and Theory，9(2)，60-76。  new window
18.李建然、顏怡音(20050500)。影響首次公開發行公司內部控制制度專案審查公費之因素。當代會計，6(1)，61-87。new window  延伸查詢new window
19.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
20.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
21.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics，6(2)，133-151。  new window
22.Francis, Jere R.、Simon, Daniel T.(1987)。A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit Market。The Accounting Review，62(1)，145-157。  new window
23.Francis, Jere R.、Stokes, Donald J.(1986)。Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market。Journal of Accounting Research，24(2)，383-393。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
25.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
26.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
27.王善平、李斌(2004)。「我國上市公司審計公費影響因素實證分析」。財經理論與實踐，25(128)，68-71。  延伸查詢new window
28.郝振平、桂璿(2004)。B股公司審計市場供給與需求研究。中國會計評論，2(1)，159-176。  延伸查詢new window
29.馬君梅、蘇裕惠、李佩佩(2003)。「臺灣地區上櫃公司審計公費決定因素之研究」。東吳經濟商學學報，第四十一期，25-50。  延伸查詢new window
30.劉斌、葉建中、廖瑩毅(2003)。我國上市公司審計公費影響因素的實研究－深滬市2001年報的經驗證據。審計研究，1，44-47。  延伸查詢new window
31.Baber, W., E. Brooks, and W. Ricks(1987)。“An Empirical Investigation of the Market for Audit Services in the Public Sector.”。Journal of Accounting Research，25,no.2，293-305。  new window
32.Behn, B. K., J. V. Carcello, D. R. Hermanson, and R. H. Hermanson(1999)。“Client satisfaction and big 6 audit fees.”。Contemporary Accounting Research，16,no.4，587-608。  new window
33.Craswell, A. T. and J. R. Francis(1999)。“Pricing initial audit engagement: A test of competing the ories.”。The Accounting Review，74,no.2，201-216。  new window
34.Gregory, A. and P. Collier(1996)。“Audit Fees and Auditor Change: Investigation of the Persistence of Fee Reduction by Type of Change,”。Journal of Business Finance and Accounting，23,no.1，13-29。  new window
35.Johnstone, K. M. and J. C. Bedard(2001)。“Engagement planning, bid pricing, and client response in the market for initial attest engagements.”。The Accounting Review，76,no.2，199-220。  new window
36.Lee, D. S.(1996)。“Auditor Market Share, Product Differentiation and Audit Fees.”。Accounting and Business Research，26,no.4，315-324。  new window
37.Low, L. C., P. H. N. Tan, and H.C. Koh(1990)。“The Determination of Audit Fees: An Analysis in the Singapore Context.”。Journal of Business Finance and Accounting，17,no.2，285-295。  new window
38.O’Keefe T. B. D. A. Simunic and M. T. Stein(1994)。“The production of audit services: Evidence from a major public accounting firm.”。Journal of Accounting Research，32,no.2，241-261。  new window
39.Simon, D. T., S. Teo, and G. Trompeter(1992)。“A Comparative Study of the Market for Audit Services in Hong Kong, Malaysia and Singapore.”。The International Journal of Accounting，27,no.2，234-240。  new window
40.Walker,P. L. and J. R .Casterella(2000)。“The Role of Auditee Profitability in Pricing New Audit Engagement,”。Auditing: A Journal of Practice and Theory，19,no.1，157-168。  new window
41.Wallace, W. A.(1984)。“Enhancing Your Relationship with Internal Auditors.”。The CPA Journal，54,no.12，46-51。  new window
學位論文
1.李珮珮(2001)。審計公費決定因素之再探討(碩士論文)。東吳大學。  延伸查詢new window
2.王振林(2002)。審計公費的決定與審計質量-中國大陸上市公司證據。  延伸查詢new window
3.林雅菁(1997)。審計公費決定因素之探討。  延伸查詢new window
4.雷秀英(2000)。影響會計師財務簽證公費決定因素之研究。  延伸查詢new window
 
 
 
 
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