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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/92418

    Title: 公司風險事項揭露對審計公費之影響-以臺灣半導體業為例;The Impact of Firm’s Risk Factor Disclosures on the Audit Fee: Taking Taiwan′s semiconductor industry as an example
    Authors: 呂季縈;Lu, Chi-Ying
    Contributors: 會計研究所
    Keywords: 風險事項揭露;審計公費;訴訟風險;風險認知;Risk factors disclosure;Audit fees;Litigation risk;Risk perception
    Date: 2023-07-18
    Issue Date: 2023-10-04 16:00:16 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究之樣本選自2003至2021年臺灣半導體產業之上市櫃公司,探討《公開發行公司年報應行記載事項準則》中所規範的風險事項揭露段落對會計師事務所訂定審計公費之影響。會計師事務對於查核財報背負著重大的責任,每當傳出公司弊案時,會計師事務所在案件中通常會捲入訴訟並導致名譽受損,故本研究認為會計師事務所會將公司所揭露之風險事項做為訂定審計公費之參考。研究結果顯示,公司風險事項揭露的程度越高,會增加會計師事務所對公司的風險認知,進而提高審計公費。
    ;The sample for this study was selected from listed companies from Taiwan’s semiconductor industry from 2003 to 2021. The study explore the impact of the risk factors disclosure paragraph specified in the “Regulations Governing Information to be Published in Annual Reports of Public Companies” on the audit fees set by accounting firms. Accounting firms bear a great responsibility for auditing financial statements, and whenever corporate scandal occurs, accounting firms are frequently involved in lawsuits that damage their reputation. Therefore, this study believes that accounting firms will refer to the risk factors disclosed by the company as a reference when setting audit fees. The research results indicate that the higher the level of risk factors disclosure by the company, the higher the accounting firm′s perception of the company′s risks, thus increasing the audit fees.
    Since 2009, the standard of disclosure of audit fees has added a new regulation that voluntary company can disclose audit fees by range, which significantly increases the proportion of disclosure of audit fees by companies. The research results show that the disclosure level of corporate risk factors has a more significant impact on the disclosure of audit fees by the method of individual amount than by the method of range. After 2009, the conclusion that accounting firms will use the disclosure paragraph of the company′s risks factors as a reference to determine the audit fee is more robust. Finally, voluntary or mandatory disclosure based on amounts do not affect the original results. This study provides reference for the authorities to amend the regulations in the future, and is expected to increase the information content of the disclosure paragraphs of corporate risk factors.
    Appears in Collections:[會計研究所 ] 博碩士論文

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