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題名：投保董監事責任險與保險金額於審計公費之影響
書刊名：會計審計論叢
作者：詹素嬌 引用關係／蘇淑慧 引用關係／劉政淮 引用關係
作者(外文)：Chan, Su-chiao／Sue, Shu-hui／Liou, Cheng-hwai
出版日期：2014
卷期：4:1
頁次：頁25-51
主題關鍵詞：董監事責任險；審計公費；審計風險；D&O liability insurance；Audit fees；Audit risk
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(12) 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:12
  • 共同引用共同引用:70
  • 點閱點閱:45
本研究探討公司購買董監事責任險與審計公費之關聯性，並進一步探討已投保責任險之公司投保金額高低是否會影響會計師審計公費之制定。實證結果發現公司購買董監事責任險與審計公費呈正向相關，顯示相較於未投保公司，投保董監事責任險之公司具有較高之審計公費。進一步研究發現，針對已投保董監事責任險之公司而言，投保金額越高之公司亦具有較高之審計公費。此一結果隱含公司因經理人機會主義行為而購買董監事責任險情事，可能會使會計師對購買董監事責任險之審計客戶產生高審計風險的懷疑，而提高審計公費。此外，會計師在決定審計公費時，除了將是否購買董監事責任險納入審計風險之評估中，保險金額之高低亦影響審計公費之水準。
In this study, we investigate whether directors’ and officers’ liability insurance (D&O liability insurance) are associated with audit fees. The results show that companies with D&O liability insurance have higher audit fees compared with other firms. For further test by focusing on firms with D&O liability insurance, we also find that the level of D&O liability insurance are positively associated with audit fees. The results imply that auditors price the litigation risk of opportunistic management behavior in the presence of D&O liability insurance.
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研究報告
1.Kim, I. Y.(2006)。Directors’ and officers’ insurance and opportunism in accounting choice。Duke University。  new window
2.Boyer, M. M.、M. Delvaux-Derome(2002)。The demand for directors’ and officers’ insurance in Canada。Centre for Interuniversity Research and Analysis of Organizations (CIRANO)。  new window
3.Skaife, H. A.、J. Gassen(2008)。Can audit reforms affect the information role of audits? Evidence from the German market。University of Wisconsin。  new window
 
 
 
 
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