Partners' Network in the CPA firms and Audit Fees.

• Main Authors: SU,ZHI-YU, 蘇祉瑜
• Other Authors: Shiue, Min-Jeng
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/48945189449358978985

碩士 === 輔仁大學 === 會計學系碩士班 === 105 === The purpose of this study is to test the relationship between the number of co-signed auditors in the audit firms and audit fees. In the past, only a few studies have explored this issue, and this study could provide some insight for further studies. The size of audit firm could be an indicator of audit quality (DeAngelo 1981; Watkins, Hillison, and Morecroft 2004; Farbar 2005; Lennox 2005). Therefore, we focus on the firms that audited by the Big 4 audit firms in Taiwan. We use the number of co-signed auditors as a proxy of partners' network in the CPA firms to test whether the partners' networks in the CPA firms could affect the audit fees. Research data were collected from publicly traded firms from 2011 to 2015. We examine both the influecnt of engagement partenrs’network only and also engagement partners’ and concurrent partners’network on audit fees. The empirical results show that the number of co-signed auditors in the CPA firms is positively correlative with audit fees, only as we use the total number of Big 4 auditors as a deflator.