政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/75848

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文筆數/總筆數 : 111283/142199 (78%)
造訪人次 : 48174978 線上人數 : 460

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

政大機構典藏 > 商學院 > 會計學系 > 會議論文 > Item 140.119/75848

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/75848

題名:	The effects of cancelling audit fee floor in Taiwan - A perspective on competition law and industry characteristics
作者:	Liau, Bo Tsang 廖柏蒼
貢獻者:	會計系
關鍵詞:	Behavioral research;Commerce;Competition;Floors;Social sciences;Anti-trust laws;Audit firms;Audit services;Competition law;Competition policy;Industry characteristics;Management
日期:	2014-01
上傳時間:	2015-06-16 15:57:12 (UTC+8)
摘要:	The global audit market is highly concentrated on four audit firms raises the issues concerning competition constrain. The audit market in Taiwan is also oligopolied by Big Four. Through the case of cancelling audit fee in Taiwan, this study tries to provide some different views on the regulation of unfair competition, especially focusing on the conflict between the self-regulation of accountant association and the competition policy of FTC. Based on the characteristic of audit services and the oligopoly in audit market, the regulator should be more interested in competition on audit quality, than audit fee. This study suggests that FTC in Taiwan should rethink about the applying of illegal per se principle in antitrust law, and reconsider the decision of cancelling the audit fee floor in 1998. © 2014 Taylor & Francis Group.
關聯:	Recent Trends in Social and Behaviour Sciences - Proceedings of the 2nd International Congress on Interdisciplinary Behavior and Social Sciences 2013, ICIBSoS 2013, 2014, Pages 615-619, 2nd International Congress on Interdisciplinary Behavior and Social Science, ICIBSoS 2013; Jakarta; Indonesia; 4 November 2013 到 5 November 2013; 代碼 102808
資料類型:	conference
顯示於類別:	[會計學系] 會議論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
index.html		0Kb	HTML2	950	檢視/開啟

在政大典藏中所有的資料項目都受到原著作權保護.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

資料載入中.....