The Effect of Non-Audit Services and Genders on CPAs’ Independence

• Main Authors: Sin-Yi Bai, 白欣宜
• Other Authors: Ying-Te Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/29037556903029731268

碩士 === 靜宜大學 === 會計學系研究所 === 98 === CPAs have always trust by the community. But, when CPAs provide non-audit services to clients will undermine their independence, after many discussions in recent years, both have their support in favor of or against the argument (Abdel-khalik, 1990; Frankel, Johnson and Nelson , 2002), no conclusion yet. Since the data of non-audit services were hard to obtain. Questionnaires or interviews were used to collect relevant information. Only use "whether the provision of non-audit services" to measure the effect of CPAs. Since 2002, the provisions of Securities and Futures Bureau set conditions in the financial statements of companies required to disclose publicly funded information, follow-up study in order to meet the above criteria to study the information, but maybe exposed to implement the provisions of the initial (sample period only 2 years), due to insufficient sample size impact on the empirical results. In recent years, due to the competitions among accounting firms, often by lowering the audit fee to gain the favor of customers, cause the audit market unprofitable situation, then switch to provide non-audit services firm, to make up the phenomenon of loss of audit fee . Therefore, this study use non-audit fee ratio of total fee, refer to Chin and Chi (2009) study, joined the gender of CPAs and stretched the study period (sample period a total of 7 years) to explore the non-audit services and genders of CPAs’ independence. The results found that, when CPAs provide both audit and non-audit services to clients will enhance their economic dependence, forcing CPAs have to compromise on customer requirements, their independence will be compromised. Female CPAs provide both audit and non-audit services to customers, better able to maintain its independence, it has not been supported by the data. CPAs’ authority might be the main reason .