The Relationship among Audit Fees, Audit Committee Characteristics and Corporate Governance

• Main Authors: Chen, Wei-Jhong, 陳椲中
• Other Authors: Shen, Wen-Hua
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/8jdfdu

碩士 === 國立高雄應用科技大學 === 會計系 === 102 === The purpose of this study is to investigate whether corporate governance mechanism, Audit Committee and Audit Committee’s activism have a positive influence on audit fees. The empirical results show that the firms with hinge overall corporate governance index score (or without Audit Committee) will pay lower audit fee than the firms with low overall corporate governance index score (or with Audit committee). Besides, the characteristics of Audit Committee (such as independence, number of member, professionalism, and activism) are positively associated with audit fees charged by auditors, which implies that in order to obtain a better quality of financial reporting, Audit Committee is more likely to appoint auditors with higher audit quality and pay higher audit fees.