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題名 財務長與審計委員會相對影響力及客戶重要性對財務報導品質之影響
The Impact of CFO versus Audit Committee Power and Client Importance on Financial Reporting Quality
作者 宋尹綉
貢獻者 金成隆
宋尹綉
關鍵詞 財務長
審計委員會
相對任期
財務報表重編
客戶重要性
CFO
audit committee
relative tenure
financial restatement
client importance
日期 2016
上傳時間 20-Jul-2016 16:40:33 (UTC+8)
摘要 　　本研究以財務長與審計委員會相對任期作為財務長與審計委員會相對影響力之指標，探討財務長與審計委員會相對影響力對財務報表重編之影響。利用2007至2014年間中國滬深A股為樣本，本研究發現，財務長之任期較審計委員會長時，財務報表越有可能重編，顯示財務長相對於審計委員會影響力較大時，會降低財務報表品質。本研究亦發現，前述情況並不因為客戶重要性較高而更加明顯，顯示財務長與審計委員會相對影響力與財務報表重編之關係，不會受到客戶重要性的影響。
　　This thesis uses the relative tenures of CFO and audit committee as an indicator of the relative power between CFO and audit committee, and examines the relation between the relative power of CFO versus audit committee and the probability of financial restatement. Based on a sample of A-share stocks listed in Shanghai and Shenzhen during 2007-2014, the empirical result shows that when CFO has relative higher tenure than audit committee, the incidence of financial restatement increases. This result suggests that CFO who has more power than audit committee tends to compromise the quality of financial statement, at least in terms of financial restatement. The empirical result also shows that the effect of the relative power of CFO and audit committee does not vary among clients’ importance.
參考文獻 于鵬，2007，股權結構與財務重述：來自上市公司的證據，經濟研究，第9期：134-144。
王守海與李雲，2012，管理層干預、審計委員會獨立性與盈餘管理，審計研究，第4期：68-75。
王雄元與管考磊，2007，關於審計委員會特徵與資訊披露品質的實證研究，審計研究，第6期：42-49。
王霞、薛躍與于學強，2011，CFO的背景輔征與會計資訊品質——基於中國財務重述公司的經驗證據，財經研究，第9期：123-133。
伍利娜，2003，盈餘管理對審計費用影響分析——來自中國上市公司首次審計費用披露的證據，會計研究，第12期：39-44。
劉啟亮、陳漢文與姚易偉，2006，客戶重要性與審計品質——來自中國上市公司的經驗證據，中國會計與財務研究，第4期：47-94。
劉峰、張立民與雷柯洛，2002，我國審計市場制度安排與審計品質需求——中天勤客戶流向的案例分析，會計研究，第12期：22-27。
張為國與王霞，2004，中國上市公司會計差錯的動因分析，會計研究，第4期：24-29。
李建然、許書偉與陳政芳，2003，非審計服務與異常應計數之關聯性研究，會計評論，第37期（7月）：1-30。
李曉玲與劉中燕，2016，CFO持股對上市公司盈餘管理的影響，中南財經政法大學學報，第1期：82-88。
楊忠蓮與楊振慧，2006，獨立董事與審計委員會執行效果研究：來自報表重述的證據，審計研究，第2期：81-85。
楊忠蓮與徐政旦，2004，我國公司成立審計委員會動機的實證研究，審計研究，第1期：19-24。
姜英兵、崔剛與汪要文，2010，上市公司財務報表重述的趨勢與特徵：2004-2008，上海立信會計學院學報，第24期（2月）：17-27。
洪劍峭與方軍雄，2009，審計委員會制度與盈餘品質的改善，南開管理評論，第4期：107-112。
喻小明、聶新軍與劉華，2008，事務所客戶重要性影響審計品質嗎？——來自A股市場2003-2006年的證據，會計研究，第10期：66-72。
謝永珍，2006，中國上市公司審計委員會治理效率的實證研究，南開管理評論，第9期（1月）：66-73。
翟華雲，2007，審計委員會和盈餘品質——來自中國證券市場的經驗證據，審計研究，第6期：50-57。
蔡衛星與高明華，2009，審計委員會與資訊披露品質，南開管理評論，第4期：120-127。
蔡春、謝柳芳與馬可哪呐，2015，高管審計背景、盈餘管理與異常審計收費，會計研究，第3期：72-78。
濮曉達，2003，美國審計委員會制度的發展歷程，財會月刊：綜合版，第12期：51-52。
魏志華、李常青與王毅輝，2009，中國上市公司年報重述分析：1999-2007，證券市場導報，第6期：31-38。
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描述 碩士
國立政治大學
會計學系
103353023
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353023
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.author (Authors) 宋尹綉zh_TW
dc.creator (作者) 宋尹綉zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 20-Jul-2016 16:40:33 (UTC+8)-
dc.date.available 20-Jul-2016 16:40:33 (UTC+8)-
dc.date.issued (上傳時間) 20-Jul-2016 16:40:33 (UTC+8)-
dc.identifier (Other Identifiers) G0103353023en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99299-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 103353023zh_TW
dc.description.abstract (摘要) 　　本研究以財務長與審計委員會相對任期作為財務長與審計委員會相對影響力之指標，探討財務長與審計委員會相對影響力對財務報表重編之影響。利用2007至2014年間中國滬深A股為樣本，本研究發現，財務長之任期較審計委員會長時，財務報表越有可能重編，顯示財務長相對於審計委員會影響力較大時，會降低財務報表品質。本研究亦發現，前述情況並不因為客戶重要性較高而更加明顯，顯示財務長與審計委員會相對影響力與財務報表重編之關係，不會受到客戶重要性的影響。zh_TW
dc.description.abstract (摘要) 　　This thesis uses the relative tenures of CFO and audit committee as an indicator of the relative power between CFO and audit committee, and examines the relation between the relative power of CFO versus audit committee and the probability of financial restatement. Based on a sample of A-share stocks listed in Shanghai and Shenzhen during 2007-2014, the empirical result shows that when CFO has relative higher tenure than audit committee, the incidence of financial restatement increases. This result suggests that CFO who has more power than audit committee tends to compromise the quality of financial statement, at least in terms of financial restatement. The empirical result also shows that the effect of the relative power of CFO and audit committee does not vary among clients’ importance.en_US
dc.description.tableofcontents 壹、緒論　1
　　一、研究動機　1
　　二、研究問題　3
　　三、研究架構　5
貳、文獻探討　6
　　一、財務報表重編　6
　　二、財務長與財務報導品質　8
　　三、審計委員會與財務報導品質　9
　　四、客戶重要性與財務報導品質　12
參、研究方法　15
　　一、研究假說　15
　　二、資料來源與樣本篩選　18
　　三、實證模型建立　19
　　四、變數衡量　20
肆、實證結果分析　25
　　一、敘述性統計　25
　　二、相關性分析　26
　　三、迴歸分析　29
　　四、額外測試　32
伍、研究結論與建議　38
　　一、研究結論　38
　　二、研究貢獻　39
　　三、研究限制與後續建議　39
參考文獻　40		zh_TW
dc.format.extent 933812 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353023en_US
dc.subject (關鍵詞) 財務長zh_TW
dc.subject (關鍵詞) 審計委員會zh_TW
dc.subject (關鍵詞) 相對任期zh_TW
dc.subject (關鍵詞) 財務報表重編zh_TW
dc.subject (關鍵詞) 客戶重要性zh_TW
dc.subject (關鍵詞) CFOen_US
dc.subject (關鍵詞) audit committeeen_US
dc.subject (關鍵詞) relative tenureen_US
dc.subject (關鍵詞) financial restatementen_US
dc.subject (關鍵詞) client importanceen_US
dc.title (題名) 財務長與審計委員會相對影響力及客戶重要性對財務報導品質之影響zh_TW
dc.title (題名) The Impact of CFO versus Audit Committee Power and Client Importance on Financial Reporting Qualityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 于鵬，2007，股權結構與財務重述：來自上市公司的證據，經濟研究，第9期：134-144。
王守海與李雲，2012，管理層干預、審計委員會獨立性與盈餘管理，審計研究，第4期：68-75。
王雄元與管考磊，2007，關於審計委員會特徵與資訊披露品質的實證研究，審計研究，第6期：42-49。
王霞、薛躍與于學強，2011，CFO的背景輔征與會計資訊品質——基於中國財務重述公司的經驗證據，財經研究，第9期：123-133。
伍利娜，2003，盈餘管理對審計費用影響分析——來自中國上市公司首次審計費用披露的證據，會計研究，第12期：39-44。
劉啟亮、陳漢文與姚易偉，2006，客戶重要性與審計品質——來自中國上市公司的經驗證據，中國會計與財務研究，第4期：47-94。
劉峰、張立民與雷柯洛，2002，我國審計市場制度安排與審計品質需求——中天勤客戶流向的案例分析，會計研究，第12期：22-27。
張為國與王霞，2004，中國上市公司會計差錯的動因分析，會計研究，第4期：24-29。
李建然、許書偉與陳政芳，2003，非審計服務與異常應計數之關聯性研究，會計評論，第37期（7月）：1-30。
李曉玲與劉中燕，2016，CFO持股對上市公司盈餘管理的影響，中南財經政法大學學報，第1期：82-88。
楊忠蓮與楊振慧，2006，獨立董事與審計委員會執行效果研究：來自報表重述的證據，審計研究，第2期：81-85。
楊忠蓮與徐政旦，2004，我國公司成立審計委員會動機的實證研究，審計研究，第1期：19-24。
姜英兵、崔剛與汪要文，2010，上市公司財務報表重述的趨勢與特徵：2004-2008，上海立信會計學院學報，第24期（2月）：17-27。
洪劍峭與方軍雄，2009，審計委員會制度與盈餘品質的改善，南開管理評論，第4期：107-112。
喻小明、聶新軍與劉華，2008，事務所客戶重要性影響審計品質嗎？——來自A股市場2003-2006年的證據，會計研究，第10期：66-72。
謝永珍，2006，中國上市公司審計委員會治理效率的實證研究，南開管理評論，第9期（1月）：66-73。
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