A Study on Litigation Performance Difference of Big 4 Audit Firms and Non-Big 4 Audit Firms
| Autor: | LEE, WEN-CHE, 李文哲 |
|---|---|
| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 Due to the Certified Public Accountant (here and after“CPA”) Examination was restructured from percentage system to qualified system, the persons of CPA grows dramatically. Most accountants seek and develop new businesses that the non-auditing businesses increased and more important. Most of prior research focused on audit quality and performance of the comparing with the big 4 audit firms and non-big 4 audit firms, but few on the non-audit business. We focused on Tax Court Litigation and compared the performance with the big 4 audit firms and non-big 4 audit firms. Besides, we explore whether the performance of appointed to big 4 audit firms and non-big 4 audit firms exist differences or not on legal person tax and individual tax. The research samples included tax court litigations of Consolidated Income Tax, Profit-seeking Enterprise Income Tax, Value-added and Non-value-added Business Tax, The Specifically Selected Goods and Services Tax and Estate and Gift Tax from 2013 to 2015 through all level administration courts. We adopt Logit Model and OLS as research models to finding. As narrative statistical analysis results, the proportion of the clients non-big 4 audit firms as litigation agents, winning suit and performance are higher than the big 4 audit firms. As the result of empirical analysis, the poor performance due to the huge and complex cases, the amount of litigation is higher and administrative tax litigation process is more difficult. Those reasons cause the big 4 audit firms to win hardly. For the legal person case, we adopt the degree of the amount of litigation is reduced to measure the performance, we find the performance of the big 4 audit firms is less than non-big 4 audit firms and the degree of the reduced amount is fewer in complex litigation suit. Further, for winning suit, it is not significant differences between appointed to the big 4 audit firms and non-big 4 audit firms. But in legal person case, there is significant differences between appointed to the big 4 audit firms and non-big 4 audit firms. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|