Enterprise Tax Aggressiveness and Audit Fee Premium
碩士 === 國立中央大學 === 會計研究所 === 101 === 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 cos...
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ndltd-TW-101NCU053850022015-10-13T22:34:49Z http://ndltd.ncl.edu.tw/handle/05796538040509772924 Enterprise Tax Aggressiveness and Audit Fee Premium 企業避稅及審計公費溢酬 Yu-chun Chin 秦毓淳 碩士 國立中央大學 會計研究所 101 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. 郭南廷 2013 學位論文 ; thesis 48 zh-TW |
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碩士 === 國立中央大學 === 會計研究所 === 101 === 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.
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郭南廷 |
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郭南廷 Yu-chun Chin 秦毓淳 |
author |
Yu-chun Chin 秦毓淳 |
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Yu-chun Chin 秦毓淳 Enterprise Tax Aggressiveness and Audit Fee Premium |
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Yu-chun Chin |
title |
Enterprise Tax Aggressiveness and Audit Fee Premium |
title_short |
Enterprise Tax Aggressiveness and Audit Fee Premium |
title_full |
Enterprise Tax Aggressiveness and Audit Fee Premium |
title_fullStr |
Enterprise Tax Aggressiveness and Audit Fee Premium |
title_full_unstemmed |
Enterprise Tax Aggressiveness and Audit Fee Premium |
title_sort |
enterprise tax aggressiveness and audit fee premium |
publishDate |
2013 |
url |
http://ndltd.ncl.edu.tw/handle/05796538040509772924 |
work_keys_str_mv |
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