A Study on Switch, Audit Fee and Audit Quality
碩士 === 靜宜大學 === 會計學系 === 102 === This study selects companies as observation samples which revealed audit fees between 2008 and 2012 in Taiwan, and to investigate the relationship between switch and audit fees and audit quality. Where audit quality is surrogate by auditor's propensity to issue...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/87053208832487385648 |
| Summary: | 碩士 === 靜宜大學 === 會計學系 === 102 === This study selects companies as observation samples which revealed audit fees between 2008 and 2012 in Taiwan, and to investigate the relationship between switch and audit fees and audit quality. Where audit quality is surrogate by auditor's propensity to issue going-concern opinions. Results show that audit fees are negatively related with the going-concern opinion. In this paper, we have no evidence of that the higher audit fees are not increased with going-concern opinions. It indicates that there is no significant relationship between auditor switch and the issuing going-concern opinion.
|
|---|