Accounting Conservatism and Audit Fee Premium

• Main Authors: JIANG,WEI-RONG, 江維榮
• Other Authors: LOU,YUNG-I
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/52641623392287753273

碩士 === 靜宜大學 === 會計學系 === 104 === Accounting conservatism is a very important principle in the field of accounting, and the audit fee is the important source of income by accountants,now the audit fee gradually move towards transparency. This paper begins with the beginning of audit fee, and the amount of public funds were to compare and grade from public funds to explore the differences in relation to its study of accounting conservatism. In the stage where public funds from the current year using the same level there is revealed from the average amount of public funds on behalf of substitution into the distance, it showed that accounting conservatism level in either case from the aspect of public funds or have encountered effectively reduce the occurrence of premium audit fee . Further study the impact of accounting conservatism on the Transparency of the audit fee, to expose public expense way to explore the conservatism of the audit fee, large firms, firms replace, the board size and the proportion of independent directors on the audit fee to expose situations are listed, the results show the conservatism of the higher it will make transparency becomes low, while large firms has also been similarly reduced transparency of the results. When replace the firm, the board size and high ratio of independent directors when the company revealed at public expense selection will favor transparency, but it was no significant relationship to the audit fee.