The Impact on CPA Firms and Clients Bargain Ability by Audit Fee Disclosure in Taiwan

• Main Authors: Ting-Wen Wang, 王亭昀
• Other Authors: Ying-Te Chen
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/14942925340269891464

碩士 === 靜宜大學 === 會計學系 === 102 === Since the early disclosure of the Act does not require companies to audit fees , accountants' fees and therefore want to understand the situation , only to the questionnaire , China's securities authority - to enable shareholders to understand the impact of their independence accountants receive public funds connotation SFB , and receive public funds to the fairness provisions Yuan deliberate Britain , the United States and other advanced countries and the Institute of Certified Public opinion , adopt a gradual approach , in addition to the mandatory disclosure of audit fees conditional information, the Company may elect to update in 2009 from mining or individual level disclose the amount of the way to expose audit fees . The government encourages enterprises disclose audit fees , the nearly nine-tenths of the enterprise to reveal their audit fees in 2009 . In this study meet the conditions required by the Securities and Futures Bureau , must disclose audit and non-audit fees of companies for the study, the 2008 set before exposing (control group) , in 2009 after setting to expose (the control group), to Francis and Wang (2005) as a template , investigate the effect of bargaining power between accountants and clients after our audit fee disclosure. Previous studies have focused on exploring the audit market in the audit fee disclosure, audit services price change scenarios , this study focuses on the impact of bargaining power between accountants and clients after the disclosure in audit fees . This study found that : When compared to other accountants accountants think they charge less , they will in the future require higher audit fees ; customer bargaining power is greater than the accountant bargaining power. The reason for this phenomenon may be due to changes in the Department of the market in recent years,accountants , dramatic increase in the supply , slow demand growth situation , although accountants thought it was low but because of the intense competition in the market resulting in slightly lower than the bargaining power of customers accountant bargaining power. In summary, the audit fee disclosure would affect the bargaining power of customers with short-term inter- accountants, but can not resist big changes in the environment .