企業避稅及審計公費溢酬

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姓名

秦毓淳(Yu-chun Chin) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

企業避稅及審計公費溢酬
(Enterprise Tax Aggressiveness and Audit Fee Premium)

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摘要(中)

本研究之目的在於探討當企業從事較積極的稅務規劃時，是否會影響會計師審計公費收取的多寡。本文認為，當企業暴露在極高的租稅風險時，會使得會計師面臨較高的審計成本及未預期風險，因此預期會計師會收取較高的審計公費。本研究以2008-2011四年期間的上海交易所上市公司A股作為研究對象，並參考過去學者審計公費定價模型(Simunic, 1980)，額外放入五種稅務規劃代理變數，其中包含現金有效稅率、會計帳面有效稅率、四年期累積現金有效稅率、財稅差異以及剩餘財稅差異。研究結果發現，當企業稅務規劃程度越高，使得會計師必須承擔較高的成本及風險，將導致會計師收取較高的審計公費。

摘要(英)

The purpose of this research is to explore whether client firm’s tax aggressiveness leads its auditor to charge higher fees. We expect that when a client firm exposes to higher tax risk, its auditor will charge more audit fees due to the resulting higher audit costs and unanticipated risks. Our sample covers 2008-2011 all A-share firms listed on the Shanghai stock exchange. We follow Simunic’s (1980) audit pricing model and add five additional tax avoidance variables, including cash effective tax rate, book effective tax rate, four-year cumulative cash effective tax rate, book-tax difference, and residual book-tax difference. We find that higher level of the client firm’s tax avoidance leads its auditor to incur higher costs and risks and thus causes auditor to charge higher fees.

關鍵字(中)

★ 稅務規劃
★ 審計公費

關鍵字(英)

★ Tax-planning
★ Audit fee

論文目次

中文摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 vi
第一章緒論 1
1-1研究背景與動機 1
1-2研究目的 3
1-3研究架構 4
第二章相關文獻探討 5
2-1 租稅規劃的定義與衡量 5
2-2家族企業和租稅規劃 6
2-3會計師和租稅規劃 7
第三章研究方法 9
3-1假說發展 9
3-2樣本和資料來源 10
3-3實證規劃 10
3-3-1因變數的衡量 11
3-3-2 自變數的衡量 11
3-3-3控制變數的衡量 14
3-4研究模型 17
第四章實證結果 18
4-1敘述統計 18
4-2相關係數分析 20
4-3迴歸之實證結果 22
4-4敏感性測試 26
第五章結論與建議 37
5-1結論 37
5-2研究限制及後續研究建議 38
參考文獻 39

參考文獻

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指導教授

郭南廷

審核日期

2013-7-8

推文