| Summary: | 碩士 === 逢甲大學 === 會計學系 === 102 === The requirements of Audit fees disclosure have significant changes in Taiwan from 2009. In the past, the company is required to disclosure the audit fee information in certain specific conditions Dart information outside audit fees may choose to disclose the way from the level or amount of the U.S. after the Sarbanes-Oxley Act by the competent authority in the country continue to formulate relevant laws on disclosure of audit fees. through standardized decree allows accountants to maintain the independence of their professional ethics to protect the interests of the investing public , in order to explore the impact of reform from the past has brought the research and a better understanding of what factors disclosure of audit fees from the amount or level two to expose the extent of the impact .
After sharing the research study period two to explore , from 2005 to 2008 and from 2009 to 2012 , the audit fee disclosure level also belong to information disclosure of a ring， we also research what factors are amount or level of audit fee from two disclosure degree of the impact. Disclosure degree of audit fee is a component of information disclosure. Thus, we collect the factors of the information disclosure from the past research. Our results show that the Audit Fee Disclosure Degree Effect Factor include structural indicators equity (SI), independent directors ratio (INDBR), board size (BDSIZE), company size (SIZE), the gearing ratio (LEV) and external factors in the company &;#39;s industry do (INDUSTRY), company risk (RISK), whether the four CPA audit (BIG_N) and information disclosure accreditation level (DS).
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