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Dissertations / Theses on the topic 'Audit industry'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

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This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to low
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Todd, Lauren Louise. "IPO Failure Risk by Industry, Auditor Industry Specialization, and Audit Fees." Thesis, The University of Arizona, 2011. http://hdl.handle.net/10150/144995.

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3

Tubalado, Dario M. "Internal quality audit program in the aerospace industry." Thesis, California State University, Dominguez Hills, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=1523482.

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<p>Internal quality auditing (IQA) in the aerospace defense industry is not optional. Under Part 46 of the Federal Acquisition Regulation (FAR) all businesses providing product and services to the U.S. government are required to comply with their contract's quality requirements. The amount of compliance audits organizations receive are directly proportional to the number of government related contracts they possess. Therefore, most organizations are forced to focus IQAs on compliance to survive. The release of AS9100 international aerospace standards in 1999 was pivotal in eliminating these mu
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Abdel, Meguid Ahmed Mohamed. "Does the auditor's portfolio structure matter? the effects of industry expertise on audit quality and audit fees /." Related electronic resource:, 2007. http://proquest.umi.com/pqdweb?did=1342724671&sid=1&Fmt=2&clientId=3739&RQT=309&VName=PQD.

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5

Mohd, Kharuddin Khairul. "The effects of audit firm and partner industry specialisation and corporate governance on audit quality and earnings quality." Thesis, Aston University, 2016. http://publications.aston.ac.uk/30070/.

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This PhD thesis examines two empirical issues. Firstly, the study examines the effects of industry specialist auditors and corporate governance on audit quality. Secondly, the study investigates the effects of industry specialist auditors and corporate governance on earnings quality. These two empirical research questions are examined under three different level of analysis for auditor industry specialisation: 1) the firm national-city framework, 2) the partner national-city framework, and 3) the joint firm-partner national-city framework. The corporate governance characteristics examined in t
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Amin, Keval. "Audit Pricing and Strategic Group Analysis in the Public Accounting Industry." Diss., Temple University Libraries, 2014. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/282819.

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Business Administration/Accounting<br>Ph.D.<br>Empirical analysis of the public accounting industry has been considerably limited due to lack of data availability. This dissertation proposal leverages a unique dataset of public accounting firms in Korea ranging from 1997 to 2011 to examine the industry's strategic groups and pricing decisions in light of considerable economic forces in a changing environment. I draw upon the theory of strategic groups (Hunt 1972; Caves and Porter 1977; Porter 1980) to distinctly identify strategic groups within the public accounting industry and how group memb
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7

Chai, Sian H. "Too Few To Fail: An Analysis of Ethics in the Audit Industry." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1105.

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Currently, the Big Four accounting firms – PwC, EY, Deloitte, and KPMG – dominate the audit oligopoly. Many have raised the question: “Are the Big Four too big or too few to fail?” This paper looks at the history leading up to the establishment of the Big Four, cases since the fall of Arthur Andersen, and empirical evidence on the probability of a Big Four failure to conclude that it is not likely for a Big Four to fail under current circumstances. However, if the Big Four are truly too few to fail, it raises problems of moral hazard in the industry. This paper explores the inclination of the
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8

Burden, Timothy Henry Arthur. "A thesis on company modelling for integrated strategic and operational planning." Thesis, Birmingham City University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283163.

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9

Keating, Elizabeth Krahmer 1959. "Audit quality and performance evaluation : an analysis of the US credit union industry." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/9073.

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Thesis (Ph.D.)--Massachusetts Institute of Technology, Sloan School of Management, 2000.<br>Includes bibliographical references (leaves 86-92).<br>The first paper examines the determinants of credit unions' audit quality choice and the implications of this choice on financial statement management and financial distress. Credit unions provide a setting with large variation in audit quality, ranging from a "self audit" to an independent CPA audit. I find credit unions select higher audit quality if faced with higher business risk, size and agency costs. Audit quality is inversely associated with
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10

Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.

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Submitted by Elton Silva (auditorelton@gmail.com) on 2015-11-30T15:47:48Z No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-12-14T15:28:09Z (GMT) No. of bitstreams: 1 Elton Silva - CIM - FGV Master's Thesis.pdf: 2530864 bytes, checksum: b7ceeaac7121e24817d4cae05555f481 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-12-21T12:25:51Z (GMT) No. of bitstreams: 1 Elton Silva - CIM -
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Guerra, Gleice Regina. "Auditoria noturna em hotéis complexos: um estudo na cidade de São Paulo." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-17042006-203308/.

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Esta pesquisa dedica-se a compreender a natureza da atividade conhecida, na indústria hoteleira, por auditoria noturna. É importante por esta atividade ainda não ter sido estudada adequadamente do ponto de vista conceitual e das práticas do mercado, embora seja tratada pela literatura didática e desenvolvida em hotéis. Com o objetivo de verificar o state of the art da auditoria noturna, foi adotada a estratégia de criar o conceito instrumental de hotel ‘complexo’, definido como dotado de porte e/ou categoria de prestação de serviços suficientes para justificar a existência de estruturas organ
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Sebhatu, Abiel. "Deregulation of the Swedish Audit Industry and Changes in the Competitive Environment : Conflict, Imitation, and Innovativeness." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45182.

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This thesis investigates the deregulation of the audit industry in Sweden, the changing competitive environment and innovativeness, a research gap that has not yet been bridged. This paper raises the question of how the innovativeness of firms within the audit industry have changed after deregulation. The ambition of this research is to have both theoretical and practical knowledge contribution. The theoretical framework constructed for this research is rooted in the literature review of three areas: strategy and competition, deregulation, and organizational innovativeness. These three streams
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Hansson, Emil, and Fredrik Löfvendal. "Increased use of marketing in the audit industry : Effect on independence price and quality." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131075.

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Background: The concept of marketing is quite new to the audit industry, prior to 1978 all marketing of audit services were strictly forbidden. In 2010, the statutory audit was abolished in Sweden forcing auditors to market their services to convince their clients that they still should hire an auditor. This increased use of marketing adds a new dimension to the profession and might affect the pricing of audit, the quality of audit and might threaten the auditors‟ independency. Purpose: This paper focuses on how the increased use of marketing affects the auditing firms‟ services, more specific
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14

Judd, Joshua Scott. "Auditor Industry Specialization and Revenue Manipulation." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/577330.

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While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings where the likelihood of revenue manipulation is greater. I use a firm's manipulation of revenues to measure audit quality because the revenue account is significant, requires in-depth industry specific knowledge, and is subject to frequent manipulation. The results suggest that the impact of industry special
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Ye, Jhe-Hong, and 葉哲宏. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/rb78z8.

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碩士<br>亞洲大學<br>會計與資訊學系<br>102<br>The purpose of this study is to discuss the impact of auditor industry specialization, audit experience, audit tenure, and audit quality. Earning quality is used to measure the impact of audit quality.The impacts of auditor industry specialization, audit experience, and audit tenure and the discretonary accruals and the degree of earnings management in real earnings management in accountant’s audited company’s is as earning quality are studied in this research. List public firms in Taiwan Stock Exchange from 2000 to 2009 are the research samples of the study and
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Chiu, Wei-Ting, and 邱偉婷. "Non-Audit Service, Audit Firms'' Industry Specialization and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/9a4hze.

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碩士<br>銘傳大學<br>會計學系碩士班<br>97<br>The paper examines whether auditors compromise their auditor quality when they provide audit and non-audit services simultaneously to their clients, and whether it likely to mitigate the adverse effects of NAS when audit firms are industry specialized. Our sample used 6977 observations of Taiwan TSE and OTC firms from 2002 to 2007. The results show there is a significant positive association between non-audit services and abnormal accruals, which suggest that the provision of non-audit services by auditors will more likely to allow client to have higher degree of
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Wang, Yi-Feng, and 王溢鋒. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Opinion." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30950916190433690411.

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碩士<br>亞洲大學<br>會計與資訊學系碩士班<br>101<br>This research is to investigate the effect of the auditor industry specialization, audit experience, audit tenure on going-concern opinion. Certified public accountants issue the audit-reports that influence the reliability and availability of the financial statements. In the past, many researches on the qualities of audits and the opinions of audits focus on the independence or the expertise of the audits. This research has taken the expertise and independence of the audits into account and the influence on the audit opinion, and the companies with not good
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18

Li, Pi-Hua, and 李璧華. "Overvalued Equity and Audit Industry Specialization." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/69986982920873851474.

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碩士<br>國立臺北大學<br>會計學系<br>95<br>The main purpose of this study is to explore the relationship between overvalued equity and audit industry specialization. Kothari et al. (2005) indicate that under the agency theory of overvalued equity, managers of overvalued firms are likely to manage their firms’ accruals upwards to prolong the overvaluation. Houmes and Skantz (2006) examine the overvaluation hypothesis and find that the negative association between discretionary accruals and operating cash flows is more pronounced for overvalued firms and the positive association between discretionary accrual
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Liu, Yuan-Liang, and 劉原良. "The association between the audit experience of regulated industry and audit quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/07238256069707858018.

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碩士<br>淡江大學<br>會計學系碩士班<br>103<br>This study explored whether accountants with auditing experience in regulatory industries produce higher quality audits in non-regulatory industries. Due to the economic volatility sparked by a number of recent financial scandals, investors have begun to notice that accountants with certain skill sets may conduct more rigorous audits. Previous studies have taken the viewpoint that audit quality is determined by the independence of auditors and their ability to identify problems. Because regulatory industries are more complex than other industries in terms of leg
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Tsui, Chuan-Shen, and 崔傳聖. "Client Importance, Industry Specialization and Audit Error." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/06475335360882154637.

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碩士<br>銘傳大學<br>會計學系碩士班<br>99<br>This study aims to examine the association between the client importance and audit quality. Audit quality is measure by type1 error and type2 error. According to Reynolds and Francis (2001), using the whole firm level to measure the client importance is not exact. It can’t capture economic effect from auditor who face, because the individual practice office is the decision-making unit of the firm wherein auditors contract with clients, administer audits, and issue audit reports. For these reasons, we used two levels: (1) firm-level (2) practice-level to measure c
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Wu, Kun-Chien, and 吳昆樫. "Auditors’ Industry Specialization and Aggregate Audit Adjustments." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/83173338603565613449.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>This study is aimed at examining the relationship between auditor’s industry specialization and aggregate audit adjustments (AAA). The AAA is defined as the difference between self-reported earning and audited earning. As for auditor’s industry specialization, this study uses clients’ sales-based market share, clients’ assets-based market share, and number of client firms-based market share of a specific audit firm to proxy its industry specialization. The sample of this study consists of 2,966 listed firm/year observations with releasing self-reported earning f
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Chueh, Yeou-Fang, and 闕友芳. "Auditors’ Industry Specialization and Audit Report Lag." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/31850040531715402362.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>This study is to investigate the relationship between the industry specialization of an auditor and the audit report lag. This study wants to know whether the auditor’s industry specialization can be viewed as an enhancement of audit skills so as to shorten the audit report lag. The sample of this study consists of 15,791 firm/year observations during 1989~2007. The empirical results are as follows: 1. Using the number of clients-based and the sales-based market shares as proxy variables for the auditor’s industry specialization, it shows that when an industr
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HUANG, LI-CHUN, and 黃麗君. "Auditor Style, Industry Experts and Audit Quality." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/m86fxj.

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博士<br>國立雲林科技大學<br>會計系<br>107<br>This paper aims to explore the impact of the human capital-based audit style on the audit quality of Taiwanese international audit firms, Big 4 firms. This study extends Francis et al. (2014) and assigns an operational definition of audit style. We argue that audit style of Big 4 audit firms will be demonstrated in the capabilities of auditors. Therefore, this study establishes variables of human capital-based auditor style, including education level of auditors, work experience of auditors, continuing professional education of auditors, and professional license
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CHANG, NA-CHENG, and 張乃文. "Advance Die-Casting Industry Company Business Audit." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8r2d78.

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碩士<br>國立臺北科技大學<br>管理學院EMBA泰國專班<br>107<br>Advance Die-Casting Industry Co., Ltd. is a company that produce aluminum and zinc parts by casting process. The company’s business is analyzed by analyzing the five areas of work: Financial audit, marketing inspection, performance monitoring, human resources and evaluation of information systems in order to find the problem and cause. After the analysis, I have found three major issue in this company: 1. High percentage of customer complaint due to delay on delivery, inefficient product delivered, and no clear back up plan when cannot delivery product
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Sun, Yun-Bing, and 孫雲屏. "Geographic Diversification, Industry Concentration, and Audit Fees: An Analysis of Audit Fee Deregulation." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/84975555029373130767.

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碩士<br>長榮大學<br>經營管理研究所<br>99<br>For a long period, Accountants had to obey the Remuneration Standards. In 1998, the Fair Trade Commission, Executive Yuan, R.O.C. declared that the Remuneration Standards registered by the CPA had violated the Fair Trade Laws, resulting in fierce pricing competition and other method to increase audit fees by the Accountant offices (e.g. Geographic Diversification) . Thus this research focuses on the impact of Geographic Diversification and Industry Concentration level on audit fees and while the audit fees is without minimum. The subject offices are divided into
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Hsiao-TzuChang and 張筱慈. "Auditor Industry Expertise, Legal Environment, and Audit Pricing：Further Evidence from China Audit Market." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/32298748406052717586.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>100<br>This paper examines the audit pricing of national and city audit specialization in China at both firm and partner level. In particular, we investigate the influence of local province’s legal strength on the audit pricing of audit specialization. Using 3,266 firm-year observations post financial crisis, we find that specialized audit firms and auditors at city level and at national and city level jointly are associated with higher audit fees, controlling for other determinants of audit fees. Further, the audit fee premiums for specialized audit firms increase
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Lee, Huei, and 李卉. "A Study on Audit Quality of Mandatory Audit-Partner Rotation in Banking Industry." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/zmh742.

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碩士<br>靜宜大學<br>會計學系研究所<br>97<br>The banking industry plays a very important role in the economy system. So the auditors of banks should be more independent than auditors in other industries. After the implementing of auditor rotation, auditor resume makes a great impact on audit quality. The samples of this study are 19. This study divides the results of auditor rotation into two groups, which are auditor resume and not resume. Then, this research analyzes whether the audit quality and bank size between two groups are different or not. The two measurements of audit quality are auditor tenure an
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HUANG, JHIH-WAN, and 黃智婉. "The Effects of Corporate Governance and Industry Audit Experts on Audit Report Lag." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/5wxd4j.

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碩士<br>國立高雄應用科技大學<br>會計系碩士在職專班<br>104<br>Using the sample of listed and OTC firms in Taiwan during 2011-2014, this study aims to investigate the effect of corporate governance and industry audit experts on audit report lag. This research uses the outside directors’ percentage, holding percentage of institutional shareholders, and the independent director/supervisor as proxies of corporate governance. Results show that these variables have negative relationship with audit report lag, indicating corporate governance can promote the efficiency of monitoring and decision making. It also improves ti
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Hsu, Lung-Sheng, and 許龍生. "A Study on Auditor Industry Expertise, Auditor Tenure, Audit Fees and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/28050692978714205227.

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碩士<br>靜宜大學<br>會計學系研究所<br>98<br>Prior researches often employ discretionary accruals as proxy for audit quality, audit opinions is used as a proxy of audit quality in this study. This study examines the link between audit quality and several auditor attributes, including auditor tenure, auditor industry expertise, and audit fees paid to the auditors. The empirical results are show as follow：（1）The longer auditor tenure is more likely to have higher audit quality.（2）The company that auditors&apos;&apos; industry expertise audited is more likely to have higher audit quality.（3）The higher audit fe
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Hou, Chiu-Ju, and 侯秋如. "Auditors’ Industry Specialization, Assets Impairment and Audit Fees." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/85358463835096397462.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>This study is focused on exploring the influence of auditors’ industry specialization and their clients’ assets impairment on audit fees. The sample is composed of listed firms with disclosure of the audit fees under the certain conditions required by The Executive Yuan's Financial Supervisory Commission Securities and Futures Bureau from 2002 to 2007. This study predicts that auditors with industry expertise are more competent and can conduct high quality audits, which let they can charge higher audit fees from their clients. Besides, auditors need to devote muc
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Chia-ChiChen and 陳家濟. "Auditor narcissism and audit quality: Evidence frombanking industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/db7dua.

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碩士<br>國立成功大學<br>財務金融研究所碩士在職專班<br>107<br>This study focuses on the effects of auditor narcissism and audit quality. We use the size of auditor signatures in audit report to measure individual narcissism, the empirical evidence indicated that auditor narcissism will improve audit quality, measured by bad debt charges. We examine whether the level of narcissism of auditor is significantly positively correlated with the provision of bad debts. The results indicate the higher the bad debts, the more conservative the bank managers, the less likely they are to overestimate profits, so when the bank a
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Yu-Jen, Li, and 李育真. "Fair Value Measurement, Industry Expertise and Audit Fees." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/wfhmky.

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鄭景文. "Auditor Specialization, Client Industry Characteristics and Audit Fee." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/34532294172257519606.

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碩士<br>國立政治大學<br>會計研究所<br>98<br>How can accounting firms build up competitive advantages when they face increased competition? One way is to cut costs and decrease prices, but this may not be the best strategy in the long run. Casterella et al.(2004) suggest that product differentiation based on industry expertise may be a more sustainable solution because auditor specialization shows a significantly positive association with audit fees. Prior researches also indicate that client industry characteristics influence audit fees. Therefore, the main objective of this study is to examine whether aud
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Hong, Zhen-Yong, and 洪振詠. "Audit Firm Industry Experience and Initial Public Offerings." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/56376681795363597211.

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Lin, Ya-Han, and 林雅涵. "The Association between Key Audit Matters of Audit Report and Negative Information－Based on Financial Industry and Semiconductor Industry of Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/t8v347.

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碩士<br>國立中央大學<br>會計研究所<br>107<br>In view of the lack of information provided to investors by the audit report, IAASB issued a new audit report to provide more information about the company being investigated. The most important matters of the accountant's audit are expressed in the key audit matters in the new audit report. There are normative key audit matters that need to be directly linked to the specific circumstances of the subject and avoid standardized language in the audit bulletin. The key audit matters are the paragraphs in the new check report that directly understand the company's r
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Tsai, Pin-Chuan, and 蔡檳全. "Audit Partner Rotation and Audit Quality Research- The Case of Information Electronic Industry in Taiwan." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/95615147922775262482.

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碩士<br>中國文化大學<br>會計研究所<br>93<br>This paper examines the relation between audit partner rotation and audit quality. We use discretionary accruals to proxy audit quality. The empirical results do not support the hypothesis that audit partner has incentives to affect audit quality for his/her own benefits. Audit quality is not affected by audit partner rotation, and audit partner can maintain the same audit quality in the audit firm. Although Taiwan security regulator requires audit partner rotation in public company, it could not improve audit quality. In order to improve the audit quality, we su
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Chang, Huai-Yuan, and 張懷源. "Does the Financial Industry Need Audit Committees?Discussions on the Special Characteristics of Audit Committees." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ccw342.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>In 2014, the government in Taiwan mandated companies in Taiwan’s financial industry to install audit committees. This study investigated the differences between voluntary and compulsory audit committees in Taiwan’s financial industry in order to explore the special characteristics and impact of each type of audit committee. The research sample comprised data of listed companies in Taiwan’s financial industry between 2007 and 2016. The study looked to see if there were correlations between a company’s installation of an audit committee, the special characteristic
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LEE, HUI-CHEN, and 李蕙真. "The Effects of Audit Committee Diligence, Accounting Complexity and Audit Industry Specialization on Earnings Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/35938097494393798517.

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碩士<br>銘傳大學<br>會計學系碩士班<br>104<br>This study investigates whether audit committee diligence is positively associated with earnings quality, as proxied by unsigned discretionary accruals, and how accounting complexity affects diligence-earnings quality association. This paper also examines how external governance mechanism, as proxied by audit industry specialization, affects two associations described above. Using a sample of Taiwanese listed firms during 2013-2014, we find that the positive diligence-earnings quality association is more pronounced in firms with higher accounting complexity. In
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Yeh, Naihsuan, and 葉乃瑄. "The Impact of Client Importance, Non-audit Service and Auditor Industry Specialization on Audit Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/97464301206658029457.

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碩士<br>國立高雄應用科技大學<br>會計系<br>101<br>In this study, We use going-concern opinion to be the proxy variable of audit quality, in order to explore the impact of client importance, non-audit service and auditor industry specialization on audit quality. Considered that it may exist endogenous problem between going-concern opinion and significant non-audit services, we adopt two-stage least square (2SLS) analysis in additional analysis. Empirical result shows that auditors will reduce their independence when facing an important client or providing non-audit services; As auditors industry specializati
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黃隆偉. "The Relationship between Industry Specialist and Audit Quality-Multiple Measurement of Industry Specialist." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/46990072529660534982.

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碩士<br>國立彰化師範大學<br>會計學系<br>100<br>Current literature indicated that industry specialization is conducive to audit quality. For a financial distressed company, industry specialist auditor is more like to issue a going concern opinion than that of nonspecialist. However, measurement of industry specialist among current studies is different. Thus it is difficult to compare these results. Neal &; Riley(2004)indicated that weighted market share approach could synthesize the characteristics of industry market share approach and industry portfolio share approach. Therefore, this study examines whether
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Bi-YiFu and 傅碧軼. "Audit Industry Expertise and Reporting Lags: Evidence from China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/e96rwz.

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碩士<br>國立成功大學<br>財務金融研究所<br>101<br>This paper examines the relationship between industry expertise and reporting lags in China, where the audit market is competitive and the legal environment is weak, compared to that in developed countries. We use a sample consisting of Chinese listed firms from 1997 to 2011 and measure reporting lags as (1) the time difference between fiscal year end and audit report date (ARL) and (2) the time difference between audit report date and annual report date (DRL). We find a positive effect of industry expertise on ARL, suggesting that industry specialists have st
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WU, MAN-CHI, and 吳曼綺. "Audit Firm Branches、Industry Cluster and Financial Statement Comparability." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/53zrud.

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碩士<br>國立臺北大學<br>會計學系<br>105<br>The aim of this study is to investigate the relationship between audit firm branches, industrial cluster and the comparability of financial statement. Comparability can help users of financial statement identify and understand the similarities and difference in accounting items, which enhances the quality of financial statement and improves the usefulness of financial information. Investors, creditors, enterprise management and other financial statements users can use this information to compare, analyze and predict the performance of the company, which improves
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Kuan-TingFang and 方冠婷. "Expanded Audit Report, Industry Specialist Auditor, and Crash Risk." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/sz8ugp.

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Lu, Pichiao, and 盧丕喬. "The Relationship between Accountant Industry Specialization and Audit Fees." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/57151778435054317575.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>101<br>Prior research on the impact factors in audit fees relies on questionnaire study due to insufficient data, however, there are over a decade audit fee data since Taiwan securities authorities (Securities and Futures Commission) issued its requirement concerning the disclosure information of audit fee in October 2002. In addition, extant research is less to study the relevance of the accountant industrial specialization (including accounting firms and individual accountants) and the audit fee. Therefore, we examine the relevance of accountant’s industr
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Lin, Hsin-Yi, and 林欣誼. "The Relationship between Audit Committee and Auditor Industry Expert." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/61531092941777490045.

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碩士<br>中原大學<br>會計研究所<br>102<br>Abstract 　　Setting an audit committee is an effective way to enhance corporate governance; besides it serves as a bridge to link the internal and external audit. The audit committee has been introduced to our country since 2006 in the hope that local governance can improve corporate governance. In the past, a number of studies suggested that auditors with industry experitse would improve the quality of audited financial statements of the audit reports; therefore, the purpose of the this study is to investigate if a company with an audit committee is prone to emplo
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Pei-JuTsai and 蔡珮如. "Explore on the Supplier Audit Indicator for Polarizer Industry." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/93531688605600914863.

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碩士<br>國立成功大學<br>工業與資訊管理學系專班<br>101<br>The arrival of globalization accelerates the global competitive pressures. In this case, constructing quality management system is the trend of the market competition. Companies keep improving the quality management system by the aspects of target benefits, customer satisfaction and the technology of scientific management. Moreover, in order to evaluate the management system for the quality assurance, which could be able to adapt to the intense competition of quality and to achieve the corporate vision, it is one of the most effective way to enhance the a
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Chen, Chien-Hui, and 陳芊匯. "social network analysis of the audit industry in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/85146741875252960745.

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碩士<br>國立臺灣大學<br>會計學研究所<br>96<br>This study performs a social network analysis（SNA） to investigate the cohesion, power structure, and the role of leaders in Taiwan’s audit industry. The analysis is based on the dual-signer system for annual reports. Under this system, a company’s annual report must be co-signed by two auditors. We posit that this work relationship demonstrates that the two auditors influence each other formally and informally. Therefore, by analyzing the social network consisted of the auditors and their co-signing relationship, we can understand the cohesion and power struct
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Sun, Yu-Xuan, and 孫宇炫. "The Effects of Audit Firms' Industry Specialization and Client Importance on Industry Tax Avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6bbw57.

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碩士<br>元智大學<br>財務金融暨會計碩士班(會計學程)<br>106<br>In 2014, the European Union found that Apple Inc. had tax avoidance up to 12.5 billion dollars by low tax rates countries such as Ireland. And Facebook, Google, and Amazon were also exposed Profit Shifting to tax havens. Among them, tax avoidance strategies include International Bank, Taiwan's Big Four accounting firms, and international law firms. It must depend on industry specialization accountants to plan the tax avoidance strategies. The tax avoidance activities not only to bring the advantage to the company, but there have some negative new after
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Chuang, Cheng-hua, and 莊成華. "The Relationship of Audit Industry Specialization and Earnings Quality-A case of Banking Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/76907065141602659126.

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碩士<br>國立臺北大學<br>會計學系<br>94<br>Hogan and Jeter (1999) indicate that the effect of audit industry specialization in regulatory industry, such as banking industry will be more significant than others. However, most of the researches that investigate the effect of audit industry specialization on earnings quality were omitted banking industry samples while they use discretionary accruals as a proxy in measuring earnings quality. Due to this argument, the purpose of this study is to examine the impact of audit industry specialist on earnings quality in a specific regulatory industry - banking firms
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Chu, Ping-Hang, and 朱品翰. "The Effects of Audit Firm Tenure、Industry Specialization and Big Four on Audit Quality : Evidence from China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/v5ga59.

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碩士<br>長榮大學<br>經營管理研究所<br>102<br>The purpose of this study is to examine the correlation between audit quality and Audit Firm Tenure, Industry Expertise and Big Four in China. In particular, this study investigates whether firms audited by Big Four and Industry Expertise and Audit Firm Tenure are able to mitigate earnings management. This study finds that audit quality is positively (negatively) associated with firms audited by Big Four (audit firm tenure). However, this study does not find that audit quality is associated with Industry Expertise. In addition, this study finds that earnings man
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