A Study on the Relationship between the declaration quality of Political Contributions and Auditor Choice

• Main Authors: WAN-LUCHENG, 鄭婉璐
• Other Authors: Yu-Chen Lin
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/77956286153875320258

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 104 === Political Donations Act is one of the Sunshine Acts. This Act is enacted to normalize and manage political donations, and strengthen the development of democracy. In accordance with current law, a candidate should apply settlement declaration to the authority within 3 months after the polling day. If political donations amount reaches NT$10,000,000 or more must be audited. The purpose Audited is to strengthen the credibility and public trust of the accounting report, in order to accept public inspection. Base on the 7th and 8th legislative election as the study scope and also on a precondition to that if a candidate violates Political Contributions laws and must pay fines, this paper is to analyze the association of the fines as a accounting report declaration quality proxy, the audit choice, political donation's size, profit-seeking businesses income from donation, checks whether ratio of elected and other variables. The study is focus on the relationship between the declaration quality of Political Contributions and Auditor Choice. By using multiple regression models with empirical analysis, this study shows that the fines and Audit was significantly negatively correlated. That means the audited accounting report has higher declaration quality.