A Study on the Relationship between the Characteristics of Company and the Auditor Choice.

• Main Authors: Wen-Hui Lin, 林雯惠
• Other Authors: MuShang Lee
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/24639375766333788760

碩士 === 中國文化大學 === 會計研究所 === 97 === 　　The main purpose of this study is to test the relationship between the characteristics of company and the auditor choice of the company. It is a critical decision for company to choose the auditor. The existing researches about this topic in Taiwan, are mostly discussing from supplying the surface, or pay attention on the choice of the new listed company. There are seldom researches which were focused on the relationship between company's own characteristic and the auditor choice. In my research will probe into the demand of audit quality while the company choosing an auditor. Hopefully we can have some benefits on this research topic in Taiwan. 　　This study is to find some characteristics from the company, and test the demand of audit quality of the company according to these characteristics. Then, observe the relationship between these characteristics and the auditor choice of the company. These characteristics include the company's size, the complexity, the problem of agency, the demand of financing from the outside and the situation of the industry's competition.