The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle
碩士 === 南台科技大學 === 會計資訊系 === 98 === The purpose of this paper is to explore the corporate governance on audit fees in different life-cycle. This paper uses Taiwan's TEC and OTC from 2002 to 2008 as a research sample. The main empirical methodology is the multivariate regression models with OLS....
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/58296270084914881285 |
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ndltd-TW-098STUT87360022016-11-22T04:13:27Z http://ndltd.ncl.edu.tw/handle/58296270084914881285 The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle 不同企業生命週期下公司治理對審計公費之影響 Lin, Yi-Ting 林儀婷 碩士 南台科技大學 會計資訊系 98 The purpose of this paper is to explore the corporate governance on audit fees in different life-cycle. This paper uses Taiwan's TEC and OTC from 2002 to 2008 as a research sample. The main empirical methodology is the multivariate regression models with OLS. First, according to the corporation lifecycles classification of Anthony and Ramesh（1992）, the paper takes the sales growth, capital expenditure, and ages of the firm as the descriptors to classify firm-years into growth, mature and stagnant stages. The empirical results show that the corporate governance variables on audit fees in different life-cycle have different effect. Tsai, Tsung-Yi 蔡宗益 2010 學位論文 ; thesis 69 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
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碩士 === 南台科技大學 === 會計資訊系 === 98 === The purpose of this paper is to explore the corporate governance on audit fees in different life-cycle. This paper uses Taiwan's TEC and OTC from 2002 to 2008 as a research sample. The main empirical methodology is the multivariate regression models with OLS. First, according to the corporation lifecycles classification of Anthony and Ramesh（1992）, the paper takes the sales growth, capital expenditure, and ages of the firm as the descriptors to classify firm-years into growth, mature and stagnant stages. The empirical results show that the corporate governance variables on audit fees in different life-cycle have different effect.
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| author2 |
Tsai, Tsung-Yi |
| author_facet |
Tsai, Tsung-Yi Lin, Yi-Ting 林儀婷 |
| author |
Lin, Yi-Ting 林儀婷 |
| spellingShingle |
Lin, Yi-Ting 林儀婷 The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| author_sort |
Lin, Yi-Ting |
| title |
The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| title_short |
The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| title_full |
The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| title_fullStr |
The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| title_full_unstemmed |
The Influence of Corporate Governance on Audit Fees in Different Phases of Enterprises Life Cycle |
| title_sort |
influence of corporate governance on audit fees in different phases of enterprises life cycle |
| publishDate |
2010 |
| url |
http://ndltd.ncl.edu.tw/handle/58296270084914881285 |
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