The Impact of Firm’s Strategy on Audit Fees and Non-Audit Fees
碩士 === 國立成功大學 === 會計學系 === 103 === Drawing from research in auditing and strategy, this study examines whether firm strategy risks influence the audit and non-audit fees. The study uses a sample of 3,561 firms in the TSE and OTC market made by 327 Taiwan-based firms over a period of 12 years to test...
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| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/42634381490449829787 |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 103 === Drawing from research in auditing and strategy, this study examines whether firm strategy risks influence the audit and non-audit fees. The study uses a sample of 3,561 firms in the TSE and OTC market made by 327 Taiwan-based firms over a period of 12 years to test hypotheses linking firm business-level strategies to the fees. The findings indicate that firms pursuing differentiated strategies are more likely to be charged with higher audit and non-audit fees than firms pursuing the cost leadership strategy. In other words, differentiated strategies are regarded as riskier than the cost leadership strategy.
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