CPA Discipline and Book-Tax Difference

• Main Authors: TSAI, PIN-HSUAN, 蔡品漩
• Other Authors: FAN, HUNG-SHU
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/3cvku3

碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This study is designed to investigate the impact of CPA discipline on book-tax difference.The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2012 in Taiwan. Under controlling the impact of some related variables on book-tax difference, this study explores whether CPA discipline had significant effects on book-tax difference. The empirical results of this study are as follows: The book-tax difference is singnificantly negative-related to the dummy variable of CPA discipline. That is, if CPA is disciplined, CPA will be more conservative in auditing the firms’ financial reports and, thus, book-tax difference will become smaller.