Audit Fees Stability and Audit Quality
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 106 === This paper is to explore the relationship between the audit fee stability and audit quality. Specifically, I expect that the audit firms with more stable audit fee will have more abilities to improve their audit quality. To test this issue, I use the samp...
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ndltd-TW-106YZU057360132019-07-04T05:59:25Z http://ndltd.ncl.edu.tw/handle/hw24v9 Audit Fees Stability and Audit Quality 審計公費平穩化對審計品質之影響 Yi-Yun Chang 張翊筠 碩士 元智大學 財務金融暨會計碩士班(會計學程) 106 This paper is to explore the relationship between the audit fee stability and audit quality. Specifically, I expect that the audit firms with more stable audit fee will have more abilities to improve their audit quality. To test this issue, I use the sample of the listed companies in Taiwan for the period of 2007-2016, and adopt the methodologies from Elyasiani and Jia (2008; 2010) to measure the audit fee stability. Also, I follow Kothari et al. (2005) to measure the audit quality. The empirical results support my hypothesis that audit firms with more stable audit fee have higher audit quality. Furthermore, I investigate whether the results still exist when audit firms encounter risky customers. After use sub-sample of customers with higher financial risk, the empirical results are the same that audit firms with stable audit fee have higher audit quality. Jia-Chi Cheng 鄭佳綺 2018 學位論文 ; thesis 32 zh-TW |
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碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 106 === This paper is to explore the relationship between the audit fee stability and audit quality. Specifically, I expect that the audit firms with more stable audit fee will have more abilities to improve their audit quality. To test this issue, I use the sample of the listed companies in Taiwan for the period of 2007-2016, and adopt the methodologies from Elyasiani and Jia (2008; 2010) to measure the audit fee stability. Also, I follow Kothari et al. (2005) to measure the audit quality. The empirical results support my hypothesis that audit firms with more stable audit fee have higher audit quality. Furthermore, I investigate whether the results still exist when audit firms encounter risky customers. After use sub-sample of customers with higher financial risk, the empirical results are the same that audit firms with stable audit fee have higher audit quality.
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author2 |
Jia-Chi Cheng |
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Jia-Chi Cheng Yi-Yun Chang 張翊筠 |
author |
Yi-Yun Chang 張翊筠 |
spellingShingle |
Yi-Yun Chang 張翊筠 Audit Fees Stability and Audit Quality |
author_sort |
Yi-Yun Chang |
title |
Audit Fees Stability and Audit Quality |
title_short |
Audit Fees Stability and Audit Quality |
title_full |
Audit Fees Stability and Audit Quality |
title_fullStr |
Audit Fees Stability and Audit Quality |
title_full_unstemmed |
Audit Fees Stability and Audit Quality |
title_sort |
audit fees stability and audit quality |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/hw24v9 |
work_keys_str_mv |
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