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題名：我國上市(櫃)公司審計公費資訊揭露對後續公費訂定之影響
書刊名：中華會計學刊
作者：林嬋娟 引用關係／林孝倫 引用關係／羅勝議 引用關係
作者(外文)：Lin, Chan-jane／Lin, Hsiao-lun／Lo, San-yi
出版日期：2015
卷期：11:2
頁次：頁203-239
主題關鍵詞：審計公費；公費變動；公費揭露；客戶重要性；Audit fee；Change of audit fee；Fee disclosure；Client importance
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(4) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:122
  • 點閱點閱:7
我國證券主管機關自2002年起，要求符合規定之企業揭露審計公費資訊，並鼓勵其他公司自願揭露審計公費資訊。然有關審計公費資訊揭露，對於審計服務價格之影響，卻尚未有文獻討論。本文以台灣2002年到2004年間，揭露審計公費的上市（櫃）公司為樣本討論公費揭露之影響。實證結果顯示，企業當期審計公費會因為前期公費相對其他已揭露審計公費之企業有高估或低估時，次期公費將向預期值調整。同時，本文實證顯示客戶重要性較高之客戶，因前期公費相對高低估而在次期調整的幅度顯著較高，尤其是重要客戶前期公費相對被高估時，次期將與簽證會計師議價降低審計公費。本文結果顯示，審計公費的揭露並未如會計師界擔心帶來審計公費之下降，主管機關應考慮全面要求企業揭露審計公費金額。
Taiwan Financial Supervisory Commission (FSC) mandated public firms meeting certain requirements to disclose audit fees and encouraged other firms to voluntarily disclose audit fees since 2002. This study investigates the impact of disclosure of audit fee on subsequent audit pricing. Based on audit fee information disclosed from 2002 to 2004, this study finds that clients which were overcharged (undercharged) in prior period have lower (higher) audit fees in the next period. In addition, this study finds that client importance also affects the adjustment of audit fee. When important clients were overcharged in the previous period, they asked fee reductions in the subsequent period. In sum, our results show that the disclosure of audit fee did not result in the price war in Taiwan but reduced audit fee dispersion. Therefore, we suggest that Taiwan FSC should consider mandating audit fee disclosure for all public firms.
期刊論文
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5.陳耀宗、吳姍穎(20041000)。Industry Specialists, Audit Fees and Auditor Size: Evidence from Taiwan。中華會計學刊，5(1)，41-69。new window  延伸查詢new window
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12.蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊，1，59-78。new window  new window
13.行政院金融監督管理委員會證券期貨局(2010)。修正「公開發行公司年報應行記載事項準則」部分條文。國際公司治理發展簡訊，38，1。  延伸查詢new window
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15.Asthana, S. C.、Kalelkar, R.(2013)。Effect of client reputation on audit fees at the office level: An examination of S&P 500 index membership。Auditing: A Journal of Practice & Theory，33(1)，1-27。  new window
16.Asthana, S.、Krishnan, J.(2006)。Factors associated with the early adoption of the ESC's revised auditor fee disclosure rules。Auditing: A Journal of Practice and Theory，25(2)，41-51。  new window
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19.Zerni, M.(2012)。Audit partner specialization and audit fee: Some evidence from Sweden。Contemporary Accounting Research，29(1)，312-340。  new window
20.Scheiner, James H.(1984)。An Empirical Assessment of the Impact of SEC Nonaudit Service Disclosure Requirements on Independent Auditors and Their Clients。Journal of Accounting Research，22(2)，789-797。  new window
21.Mayhew, B. W.(2005)。Discussion of impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency。Auditing: A Journal of Practice & Theory，24(1)，161-169。  new window
22.Lowensohn, S.、Johnson, L. E.、Elder, R. J.、Davies, S. P.(2007)。Auditor specialization, perceived audit quality, and audit fees in the local government audit market。Journal of Accounting and Public Policy，26(6)，705-732。  new window
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29.Ezzamel, M.、Gwilliam, D. R.、Hollabd, K. M.(1996)。Some empirical evidence from publicly quoted UK companies on the relationship between the pricing of audit and non-audit services。Accounting and Business Research，27(1)，3-16。  new window
30.Desir, R.、Casterella, J. R.、Kokina, J.(2014)。A reexamination of audit fees for initial audit engagements in the Post-SOX period。Auditing: A Journal of Practice & Theory，33(2)，59-78。  new window
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33.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
34.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
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36.Hay, D. C.、Knechel, W. R.、Wong, N.(2006)。Audit fee: A meta-analysis of the effect of supply and demand attributes。Contemporary Accounting Research，23(1)，141-191。  new window
37.Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics，32(1-3)，97-180。  new window
38.Chen, Shimin、Sun, Sunny Y. J.、Wu, Donghui(2010)。Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis。The Accounting Review，85(1)，127-158。  new window
39.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
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圖書
1.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。Vancouver, British Columbia：The Canadian Certified General Accountants' Research Foundation。  new window
其他
1.蔡沛恆(20020722)。財務報表揭露、查核公費資訊，會計界恐再掀價格戰。  延伸查詢new window
 
 
 
 
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