Fair Value Accounting Information、Audit Committee and Audit fees
碩士 === 長榮大學 === 經營管理研究所 === 104 === This study examines the association between audit fees and proportions of fair-valued assets, using publicly traded Taiwanese company data from 2007-2014. This study finds audit fees are negatively associated with the proportions of fair-valued assets. The negativ...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/vq6p26 |
| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 104 === This study examines the association between audit fees and proportions of fair-valued assets, using publicly traded Taiwanese company data from 2007-2014. This study finds audit fees are negatively associated with the proportions of fair-valued assets. The negative association between the proportions of fair-value asset and audit fees that are fair-valued assets using Level 2 inputs is greater than its negative association with the proportions of fair-valued assets that is fair-valued using Level 1 and Level 3. In addition, audit fees are positively associated with the proportions of non-fair-valued assets. This study also finds that auditors charge less for firm with audit committee.
Overall, the results suggest that greater use of fair-value measurement for non-financial assets and financial assets will decrease audit fees.
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