Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18882
標題: 低球競價、審計品質與會計師事務所特質之關聯性研究
The Study on the Relationship between Low-Balling, Audit Quality and Audit Firm Characteristics
作者: 簡祥州
Chien, Hsiang-Chou
關鍵字: Low-Balling
低球競價
Fee Cut
Audit Quality
公費減少
審計品質
出版社: 會計學研究所
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摘要: 本研究旨在探討審計品質在我國審計市場下是否受低球競價行為影響,並進一步討論會計師事務所的審計品質是否因公費降價金額多寡而存在差異性。過去文獻指出,低球競價是否影響審計品質的結果不一致,然而就整體商業環境下,低球競價是市場下競爭的結果,首次公費降價為沉沒成本,並不會影響審計品質。本研究以2002年至2007年有揭露審計公費之上市上櫃公司,共計753筆觀察值為樣本。實證結果顯示,整體而言,事務所的審計品質不因低球競價行為而受影響,換言之,低球競價於我國審計市場並非影響查核品質的重要因素;另外比較事務所的公費降價程度和審計品質差異性的關聯性,結果發現在四大降價幅度大於非四大,與非四大降價程度高於四大的情況下審計品質皆不具差異性,因此公費減少的程度不會使事務所的審計品質有差異性。此外,本研究也比較產業專家的公費降價程度,發現非產業專家金額減少程度大於產業專家,但經由測試結果指出審計品質不具差異性,意即產業專家在低球競價行為下不是影響審計品質的因素之一。綜上所述,低球競價為使會計師事務所具有競爭優勢的策略工具,對於審計品質不會有影響。
This study aims to examine whether audit quality is affected by the behavior of low-balling in domestic auditing environment, and whether audit quality differentiation holds in audit firms for fee cut. Prior literature shows that the consequences of low-balling on audit quality are inconstant; however, low-balling is a natural consequence of the competition among audit firms so that initial fee cut which is consider as sunk cost has no effect on audit quality. With a sample of 753 observations disclosured audit fee over 2002-2007 period, we find that the overall audit quality is not associated with low-balling. That is, low-balling is not a significant factor to affect audit quality. Additionally, our results indicate there is no audit quality differentiation between BIG4 and Non-BIG4 or between SPECIALIST and Non-SPECIALIST when audit fee cut is offered. As a result, a low-ball offer is a strategy of competitive advantage, and it has no influence on audit quality differentiation.
URI: http://hdl.handle.net/11455/18882
其他識別: U0005-1706200919324600
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-1706200919324600
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