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• Main Authors: Wei-chiuan Huang, 黃威銓
• Other Authors: Yu-huei Su
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/74523414285005214108

碩士 === 東吳大學 === 會計學系 === 98 === Independence is the core of CPA’s professional services; if the CPA can’t remain independent spirit in the audit process, which may lead to audit failure. However, the factors affecting CPA’s independence involved in many aspects, and then the study plans to examine the relationship between fee dependence and CPA’s independence. Factors affecting the fee dependence are: (1) while CPA providing non-audit services to audit clients; (2) the importance of client. The two factors are the effect of auditor independence, all mixed views. With the conversion of the background and space-time, there is any difference between fee dependence and CPA’s independence; this is the empirical issue 1 of the study. In addition, in the past for CPA providing audit and non-audit services, some researchers found that because of the existence of the knowledge spillover effects, the audit time would became shorter. However, in addition to knowledge spillover effects, loss of independence may affect the length of audit time, so the study uses the length of time which the CPA spent to examine the relationship with fee dependence, which the empirical issue 2 of the study is. The study applies the sample of the listed and OTC companies in Taiwan for the period of 2005 to 2008, which publicly disclosure fee data on annual reports and audited by Big 4. Then the study uses the model developed by Kothari et al. (2005) to estimate discretionary accruals as a proxy for audit quality. The empirical results show that when client’s non-audit fee ratio is higher, the earning space he has is not to be restricted. However, if it is a major client, CPA will intend to limit the earning space that the client has, instead of pursuing the economic incentives of the non-audit services. In addition, the study also found that CPA’s independence will be destroyed, while CPA repeatedly provides non-audit services to the audit client. Then, the loss of the independence will cause CPA’s audit time to be shorter; at last, the study can’t prove that the knowledge spillover effects exist or not.