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    Title: 一套臺灣完整的審計公費資訊告訴我們什麼?
    Other Titles: What does the complete disclosure of audit fee information tell us in Taiwan?
    Authors: 廖秀梅;王貞靜;戚務君
    Hsiu-Mei,Liao;Chen-Chin,Wang;Wu-Chun,Chi
    Contributors: 會計系
    Keywords: 審計公費;審計品質;異常應計數;盈餘門檻;繼續經營有疑慮之審計意見
    Date: 2012-01
    Issue Date: 2014-04-24 16:04:54 (UTC+8)
    Abstract: 由於臺灣的上市櫃企業係滿足特定要件才需要主動揭露審計公費,因而造成 2002年至 2008 年(以下簡稱選擇性樣本) 間企業不普遍揭露其公費資訊的情況。這個資料不完整的問題,嚴重地限制了研究者對國內審計公費相關議題的了解。然而企業因導入國際財務報導準則(International Financial Reporting Standard,簡稱 IFRS)而需要積極尋求會計師的協助,以及資訊揭露評鑑系統鼓勵企業自願性揭露會計師公費,導致2009 年以及 2010 年二年(以下簡稱完整樣本) 有近九成的企業揭露其審計公費。利用這個獨特的完整樣本,我們得以進行審計公費的相關研究並獲得以下的發現。首先,國內的審計公費模型與相關文獻非常一致。其次,針對選擇性樣本與完整樣本的跨式檢定,我們發現這二組樣本的結構性變化並不重大,換言之,爾後研究者可以忽略選擇性樣本可能存有的樣本偏誤性問題。最後,無論利用異常應計數、盈餘門檻或者繼續經營有疑慮之審計意見,本文均未發現異常審計公費對審計品質有不利影響的證據。
    Relation: 中華會計學刊,8(1),49-88
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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