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政大典藏 > College of Commerce > Department of Accounting > NSC Projects > Item 140.119/3883

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3883

Title:	訴訟風險、生產限制與審計需求對審計公費影響之實證分析
Other Titles:	The Effect of the Enron-Andersen Affair on Audit Pricing
Authors:	戚務君;張清福
Keywords:	審計公費;會計師專業;品牌;Enron-Andersen醜聞;公費減收;訴訟風險 Audit fee;Auditor specialization;Brand name;Enron-Andersen affair;Fee-cutting;Lawsuit risk
Date:	2003
Issue Date:	2007-04-18 16:37:25 (UTC+8)
Publisher:	臺北市：國立政治大學會計學系
Abstract:	This study examines whether and how the Enron-Andersen affair affected audit fees by investigating the sample before (years 2000 and 2001) and after (years 2002 and 2003) the occurrence of this prominent event in the U.S. audit market. The results show that, on average, audit fees have not only increased but that the fee premiums of the remaining Big 4 audit firms are also higher post-Enron. The fee-cutting phenomenon in an initial engagement is still applicable for former Andersen clients, who had to switch to a new auditor in the year 2002. However, among the clients of Big 4 auditors, the degree of fee-cutting is statistically greater for former Andersen？？s clients as compared to those for non-former Andersen？？s clients, ceteris paribus. The changed structure of audit pricing is not just a one shot reaction by the audit industry after the first year of the affair, but has lasted to the second year. Finally, post-Enron, I find evidence of higher fees for Big 4 industry specialists relative to non-specialist auditors, but this result only applies when the client is a small company.
Description:	核定金額：491500元
Data Type:	report
Appears in Collections:	[Department of Accounting] NSC Projects

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