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Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/17099

Title: Impact of Audit Fee Deregulation on Audit-market Competition
Authors: Chang, Wen-Jing;Chen,Yahn-Shir;Chan, Meng-Pei
Contributors: 會計學系
Keywords: Cancellation of audit fee floor;Audit-market-share mobility;Auditor excess entry rate;Auditor excess exit rate
Date: 2009
Issue Date: 2013-07-15T04:05:28Z
Abstract: In 1998, the audit fee standard was abolished by the Fair Trade Commission of Taiwan. This study aims to investigate the effects of the cancellation of the audit fee standard on audit-market competition of public companies during 1994–2002. The results indicate that after the event, the auditor excess entry rate, auditor excess exit rate and audit-market-share mobility all increased, which is consistent with the prediction of enhanced audit-market competition.
Relation: Asia-Pacific Journal of Accounting & Economics, 16: 69-94
Appears in Collections:[會計學系] 期刊論文

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