The Relationship between Auditor IT expertise and Audit Fees
碩士 === 國立成功大學 === 會計學系 === 103 === This paper investigates whether the IT-specific expertise of external audit firm influences the audit fees of clients. The results suggest that auditors can charge higher audit fees when they have IT-specific expertise. Furthermore, this paper also examines whether...
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| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06629245451015633768 |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 103 === This paper investigates whether the IT-specific expertise of external audit firm influences the audit fees of clients. The results suggest that auditors can charge higher audit fees when they have IT-specific expertise. Furthermore, this paper also examines whether the overall expertise (i.e., the combined IT and audit industry expertise) of external audit firm influences the audit fees of clients. The results suggest that the external audit firm’s overall expertise is positively related to audit fees. Therefore, our results indicate that auditors can earn fee premiums for their IT-specific expertise.
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