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

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：71

、訪客IP：13.58.21.155

姓名

呂季縈(Chi-Ying Lu) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

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)

相關論文

★ 以房養老貸款政策-由台灣金融業之觀點論析	★ 企業導入電子商務對經營績效之影響－以N公司為例
★ 台灣網通業應收帳款管理-論析信用保險之功能	★ 蘋果概念股金屬機殼產業之投資分析
★ 由鑑識會計角度偵測公司之舞弊－以某個案公司為例	★ 企業流程再造－以某食品原料加工公司之報價作業流程為例
★ 企業資源規劃系統導入之關鍵成功因素與效益評估－以某個案公司為例	★ 企業組織再造之分析－以某醫材業公司為例
★ 金融機構執行共同申報及盡職審查作業辦法之影響	★ 中美貿易戰對台灣企業之影響 -以某公司為例
★ 管理報表編制對企業經營績效之影響—以Ａ公司為例	★ 現金減資宣告之股價異常報酬-以台灣上市公司為例
★ 公司價值評估－以半導體產業某公司為例	★ 公司併購價格之決定-以電子業大聯大收購文曄為例
★ 製造業轉型之研究-以某個案公司為例	★ 鑑識會計於政府採購招標階段之應用

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 ( 永不開放)

摘要(中)

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。
臺灣審計公費揭露規範自2009起新增自願揭露者可採級距方式揭露的規定，自此公司揭露審計公費的比例大幅提高。研究結果顯示，公司風險事項揭露程度對採金額方式揭露審計公費之影響較級距方式更為顯著，且在2009年審計公費透明度提高後，會計師事務所會將公司風險事項揭露段落做為參考依據的結論更為穩健，最後，審計公費自願或強制性金額揭露並不影響原結果。本研究提供主管機關未來修訂法規之參考，以期增加公司風險事項揭露段落之資訊性。

摘要(英)

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.

關鍵字(中)

★ 風險事項揭露
★ 審計公費
★ 訴訟風險
★ 風險認知

關鍵字(英)

★ Risk factors disclosure
★ Audit fees
★ Litigation risk
★ Risk perception

論文目次

摘要 i
Abstract ii
致謝詞 iii
目錄 iv
圖目錄 v
表目錄 v
第一章緒論 1
第二章臺灣審計公費揭露法規沿革 3
第三章文獻探討與假說發展 4
第一節風險事項揭露 4
第二節公司風險與審計公費 8
第四章研究設計 9
第一節樣本選取與資料來源 9
第二節實證模型與變數定義 11
第五章實證結果 20
第一節敘述性統計與相關係數 20
第二節迴歸結果 22
第六章敏感性分析 25
第一節區分審計公費揭露型態 25
第二節區分審計公費揭露期間 28
第三節區分審計公費自願性與強制性金額揭露 31
第四節更換風險揭露事項年度 34
第七章研究結論與建議 36
參考文獻 38

參考文獻

李貴富（2015），公費揭露型態、大型會計師事務所公費溢酬與資金成本，政府研究資訊系統。https://www.grb.gov.tw/search/planDetail?id=8324176
李貴富（2019），公費揭露型態之決定因素與公費競爭性，《中華會計學刊》，第15卷第1期，1-35。
林嬋娟與林孝倫（2009），會計師事務所規模、品牌與競爭程度對審計公費之影響：中國之實證，《會計評論》，第49期，35-72。
張仲岳與曹美娟（2005），台灣上市公司審計公費之決定因素《當代會計》，第6卷第2期，125-152。
黃雨頎（2004），審計與非審計公費之決定因素及其交互影響，國立台北大學碩士論文。
廖秀梅、王貞靜、戚務君（2012），一套臺灣完整的審計公費資訊告訴我們什麼？《中華會計學刊》，第8卷第1期，49-87。
廖益興、陳彥綺、王貞靜（2011），年報資訊揭露與資訊不對稱：來自私有資訊交易之證據《經濟研究》，第47卷第1期，45-96。
簡慧欣（2022），公司風險事項揭露對權益資金成本之影響－以臺灣半導體業為例，國立中央大學碩士論文。

Bell, T. B., Landsman, W. R., and Shackelford, D. A. (2001),“Auditors’ Perceived Business Risk and Audit Fees: Analysis and Evidence,”Journal of Accounting Research, Vol. 39 (1), 35–43.
Benston, G. J. (1973),“Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934,”The American Economic Review, Vol. 63 (1), 132–155.
Brown, S. V., Tian, X. (Shaolee), and Tucker, J. W. (2018),“The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure,”Contemporary Accounting Research, Vol. 35 (2), 622–656.
Calderon, T. G., and Gao, L. (2021),“Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees,”International Journal of Auditing, Vol. 25 (1), 24–39.
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H., and Steele, L. B. (2014),“The information content of mandatory risk factor disclosures in corporate filings,”Review of Accounting Studies, Vol. 19 (1), 396–455.
Chewning, E. G., and Harrell, A. M. (1990),“The effect of information load on decision makers’ cue utilization levels and decision quality in a financial distress decision task,”Accounting, Organizations and Society, Vol. 15 (6), 527–542.
Chi, W., and Huang, H. (2005),“Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan,”Journal of Contemporary Accounting & Economics, Vol, 1 (1), 65–92.
Craswell, A. T., Francis, J. R., and Taylor, S. L. (1995),“Auditor brand name reputations and industry specializations,”Journal of Accounting and Economics, Vol. 20 (3), 297–322.
Dyer, T., Lang, M., and Stice-Lawrence, L. (2017),“The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation,”Journal of Accounting and Economics, Vol. 64 (2), 221–245.
Ezzamel, M., Gwilliam, D. R., and Holland, 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, Vol. 27 (1), 3–16.
Feldmann, D., Read, W., and Abdolmohammadi, M. (2009),“Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover,”Auditing: A Journal of Practice & Theory, Vol. 28 (1), 205–223.
Firnanti, F. (2017),“Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality,”Global Journal of Business and Social Science Review, Vol. 5 (3), 94–99.
Ghosh, A. (Aloke), and Tang, C. (2015),“Auditor Resignation and Risk Factors,”Available at SSRN 2579150.
Hope, O., Hu, D., and Lu, H. (2016),“The benefits of specific risk-factor disclosures,”Review of Accounting Studies, Vol. 21 (4), 1005–1045.
Jackson, A. B., Moldrich, M., and Roebuck, P. (2008),“Mandatory audit firm rotation and audit quality,”Managerial Auditing Journal, Vol. 23 (5), 420–437.
Johnstone, K. M. (2000),“Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation,”Auditing, Vol. 19 (1), 1–25.
Johnstone, K. M., and Bedard, J. C. (2003),“Risk Management in Client Acceptance Decisions,”The Accounting Review, Vol. 78 (4), 1003–1025.
Kravet, T., and Muslu, V. (2013),“Textual risk disclosures and investors’ risk perceptions,”Review of Accounting Studies, Vol. 18 (4), 1088–1122.
Lin, C.-M., Owens, W. L., and Owers, J. E. (2010),“The Association Between –Market Risk Disclosure Reporting And Firm Risk: The Impact Of SEC FRR No. 48,”Journal of Applied Business Research, Vol. 26 (4) , 35–46.
Linsmeier, T., Thornton, D., Venkatachalam, M., and Welker, M. (2001),“The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements,”The Accounting Review, Vol. 77 (2), 343–377.
Lyon, J. D., and Maher, M. W. (2005),“The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct,”Journal of Accounting Research, Vol. 43 (1), 133–151.
Mayhew, B., and Wilkins, M. (2003),“Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public,”Auditing: A Journal of Practice & Theory, Vol. 22 (2), 33–52.
Palmrose, Z.-V. (1986),“Audit Fees and Auditor Size: Further Evidence,”Journal of Accounting Research, Vol. 24 (1), 97–110.
Pratt, J., and Stice, J. D. (1994),“The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees,”The Accounting Review, Vol. 69 (4), 639–656.
Puspaningsih, A., and Syarifa, A. D. (2021),“The Effects of Audit Committee, Audit Tenure, Public Accounting Firm Reputation, and Audit Fee on Audit Quality,”Review of Integrative Business and Economics Research, Vol. 10, 278–289.
Riley, J., and Taylor, E. (2018),“The Inconsistent Effects of Plain English Disclosures on Nonprofessional Investors’ Risk Judgments,”International Journal of Financial Studies, Vol. 6 (1), 25.
Rosati, P., Gogolin, F., and Lynn, T. (2019),“Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters,”The International Journal of Accounting, Vol. 54 (3).
Simunic, D. A. (1980),“The Pricing of Audit Services: Theory and Evidence,”Journal of Accounting Research, Vol. 18 (1), 161–190.
Simunic, D. A. (1984),“Auditing, Consulting, and Auditor Independence,”Journal of Accounting Research, Vol. 22 (2), 679–702.
Smith, C. W., and Watts, R. L. (1992),“The investment opportunity set and corporate financing, dividend, and compensation policies,”Journal of Financial Economics, Vol. 32 (3), 263–292.
The Asian Corporate Governance Association (ACGA), CG Watch 2018: Hard decisions, 330 –351. https://www.acga-asia.org/cgwatch-detail.php?id=362
The Asian Corporate Governance Association (ACGA), CG Watch 2020: Future Promise, 424 –466. https://www.acga-asia.org/cgwatch.php
Yang, R., Yu, Y., Liu, M., and Wu, K. (2018),“Corporate Risk Disclosure and Audit Fee: A Text Mining Approach,”European Accounting Review, Vol. 27 (3), 583–594.
Yen, J.-C., Li, S.-H., and Chen, K.-T. (2016),“Product market competition and firms’ narrative disclosures: Evidence from risk factor disclosures,”Asia-Pacific Journal of Accounting & Economics, Vol. 23 (1), 43–74.

指導教授

王曉雯(Hsiao-Wen Wang)

審核日期

2023-7-18

推文