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標題: 信用評等對審計公費之影響
The Impact of Credit Rating on Audit Fees
作者: 廖瑞蔓
Liao, Ruei-Mam
關鍵字: Credit rating
Audit fees
Sarbanes-Oxley Act
出版社: 會計學研究所
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摘要: 審計人員會評估客戶的風險來決定審計公費、並規畫審計程序,本研究則是評估客戶的信用評等對審計公費的影響;客戶的信用評等越差,違約破產風險較高,審計人員會藉由提高審計公費來降低違約風險所帶來的訴訟成本。研究範圍主要以沙賓法案後強制揭露審計公費之美國上市公司公司為樣本,沙賓法案後使得審計人員面臨法律責任上升;於是會計師在評估客戶破產風險時會更加謹慎。本研究以聯立方程式探討信用評等與審計公費間的關係,實證結果發現,整體而言信用評等對於審計公費顯著正相關,也代表信用評等越差的公司,其審計公費會越高。
Auditors will assess the client''s risk to determine audit fees , and planning the audit process , this study investigates whether the association between customer''s credit rating and audit fee. The worse the client''s credit rating, the higher the client''s default risk, auditors will raise audit fees in order to reduce the risk of litigation costs. We examine the audit fees paid to auditors around the Sarbanes-Oxley Act. Audit fees are expected to increase after SOX due to potentially increased auditors' legal liability, SOX made auditor assess the client's risk more cautiously. In this study, we use simultaneous equations to examine the relationship between credit ratings and audit fees. Our results indicate that overall credit rating is significantly positive correlation for the audit fees, that also represented the worse the credit rating companies, whose audit fee will be higher.
其他識別: U0005-0806201018062900
Appears in Collections:會計學系所



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