| Summary: | 碩士 === 中國文化大學 === 會計學系 === 102 === After this study aims to examine discusses the Financial Supervisory Commission public audit fees modify law. The industry samples of the thesis are during 2005 to 2012. It will consider the impact of company industry’s revenue and variable distributions of company’s management, and exposes audit fee and financial information about 5,508 samples.
The thesis uses description statistical and multiple regression analysis to understand improvement of audit fees between the relationship of audit fee and audit quality, and CPA firm’s scale. The audit quality and discretionary accruals are negative relation, and non-audit fees and discretionary accruals are positive relation. It shows that when CPA Firm charges higher audit service fees, CPA firm will increase audit cost and time to maintain the quality. Besides, the results show that the relation of audit fees and discretionary accruals is not apparent, and CPA firm’s tenure relates to discretionary accruals negatively. It tells that if CPA firm’s understands customer’s characteristic, they will restrain the problems of authority to manipulate revenue.
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