The Study of Determination Factors of Audit Fees in Banking Industry

• Main Authors: HUNG,HSIANG-NING, 洪翔寧
• Other Authors: SU, YU-HUI
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/haf5pc

碩士 === 東吳大學 === 會計學系 === 105 === With the liberalization and globalization of the international financial market, every country had taken many financial reform actions successively. Under this circumstance, Basel Committee on Banking Supervision had made the Basel Accord as the internationally general financial management system. This study had tried to examine the Basel risk definition, especially the effect of operational risk and capital adequacy ratio on audit fees, which were respectively the first and the second hypotheses, after the criteria for the provision of banking capital and risk definition formed. Furthermore, banking belongs to heavy-control industries, which had a higher threshold and more industry regulations on financial reports than normal ones while auditing. The third hypothesis is about whether industry expert auditors could earn more quality premium or not. The research period is from 2006 to 2015, which was separated into 2 objectives as 2006 to 2015 and 2011 to 2015 owing to the restriction that penalty data from the Financial Supervision Commission Banking Bureau only provided 2011 backwards. The empirical results indicated that the higher capital adequacy ratio is, the lower audit fees are. Also, auditors who audit banking have quality premiums. Though the operational risk variables which were calculated by integrated measures self-established reflected there were none significant correlations between audit fees.