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	供应链审计师选择之审计收费溢价分析; An Analysis of Audit Fees Premiums:Evidence from Supply China Auditor Choice
	王雅芳 ; Yafang Wang ; 黄钰婷 ; Yuting Huang
	2015-06
关键词	供应链审计师 supply chain auditor 电子产业 electronics industry 审计收费溢价 audit fees premiums
英文摘要	【中文摘要】本文检验具有供应链审计专长的审计师受聘于台湾上市（柜）电子产业审计业务时，其审计收费是否存在溢价现象。实证结果发现四大会计师事务所的供应链审计师能够获得审计收费溢价，其中，以勤业众信事务所的供应链审计师与审计收费溢价的关联性最强。再者，不同供应链领域(上、中、下游）的供应链审计师对审计收费的影响有所差异，其中，以上游供应链审计师对审计收费的影响最为明显。最后，本文也发现被审计单位的地理环境因素、公司与会计师事务所之间的合作熟悉程度皆影响供应链审计师与审计收费之间的关联性。 【Abstract】This study investigates whether there is an audit fees premium in supply chain auditors of electronics industry. We show that supply chain auditors of Big 4 certified public accountant (CPA) firms can obtain audit fees premium and the premium depends on client location and auditor-client tenure. In particular, Deloitte & Touche is the most significantly associated with audit fees premium. Supply chain auditors of different fields (upstream，midstream and downstream) have various impacts on audit fees. For example, upstream supply chain auditors are the most significantly related to audit fees premium. In conclusion, our results suggest that client location and auditor-client tenure affect the relationship between supply chain auditors and audit fees premiums.
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/98257]
专题	2015年第8卷
推荐引用方式 GB/T 7714	王雅芳,Yafang Wang,黄钰婷,等. 供应链审计师选择之审计收费溢价分析, An Analysis of Audit Fees Premiums:Evidence from Supply China Auditor Choice. 2015-06-01.

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