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題名 審計委員會與財務主管相對影響力、審計委員會成員女性比例與審計公費之關聯性
Who is really in charge? Relative Power of Audit Committee versus CFO and Female Ratio in Audit Committee and Audit Fes
作者 巫婧
貢獻者 金成隆
Jin, Chenglong
巫婧
關鍵詞 審計公費
審計委員會
財務主管
審計品質
性别特徴
audit fees
audit committee
CFO
audit quality
gender characteristics
日期 2016
上傳時間 20-Jul-2016 16:41:04 (UTC+8)
摘要 儘管監管機構賦予審計委員會決定和協商審計公費的完全權利，但是，學界和實務界都表示財務主管仍然在審計公費的決策上有重要的影響力。本文參照Beck and Mauldin (2014)的研究模式，以2009年至2014年間中國滬、深上市公司為研究對象，衡量審計委員會與財務主管之間相對影響力對公司審計公費的影響，並進一步探討審計委員會成員中女性比例的高低對審計公費的影響。本研究結果表明，當企業之審計委員會相較於財務主管之相對影響力較大時，審計公費越高；而同等條件下，審計委員會成員中女性比例的提高，提高了公司治理效率，內部控制質量提高，使得審計公費下降。也即是，當審計委員會成員女性比例提高時，使得審計委員會相較於財務主管相對影響力對審計公費的影響幅度下降。
參考文獻 王俊秋，2006，審計委員會特徴與會計信息質量：分析與啟示，經濟師，第二期。
何威風與劉啟亮，2010，我國上市公司高管背景特徴與財務重述行為研究，管理世界，第7期：144﹣155。
何威風與劉威，2015，企业管理者能力与审计收费，會計研究，第1期：82﹣89。
李斌與陳凌雲，2007，我國上市公司審計委員會有效性研究──基於上市公司報補丁的實證分析，財貿研究，第4期。
車宣呈，2007，獨立審計師選擇與公司治理特徵研究——基於中國證券市場的經驗證據，審計研究，第2期：61-68。
吳清華與王平心，2006，審計委員會、董事會特徴與財務呈報質量──一項基於中國證券市場的實證研究，管理評論，第7期。
姜付秀、伊志宏、蘇飛與黃磊，2009，管理層背景調整與企業過度投資行為，管理世界，第1期。
張奇峰、張鳴與戴佳君，2006，中國審計訂價實證研究述評，會計研究(6月)：87-93。
夏文賢與陳漢文，2006，審計師變更，審計公費與審計委員會效率，財會通訊(學術版)，第2期：3-13。
董卉娜與朱志雄，2012，審計委員會特徴對上市公司內部控制缺陷的影響，山西財經大學學報，第1期：114-124。
漆江娜、陳慧霖與張陽，2004，事務所規模、品牌、價格與審計質量，審計研究(3)：59-65。
劉斌、葉建中與廖瑩毅，2003，中國上市公司審計收費影響因素的實證研究──滬深市2001年的經驗證據，審計研究，（1）：44-47。
韓傳模與劉彬，2012，審計委員會特徴、內部控制缺陷與信息披露質量，中國會計學年會2012年學術年會會議論文。
Adams, R. B., and D. Ferreira. 2009. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94(February): 291-309.
Abbott L.J, S. Parker, G. F. Peters, and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22(2):17-32.
Adams R. B.,H. Almeida, D.Ferreira. 2005. Powerful CEOs and their impact on corporate performance. Review of Financial Studies (4): 1403-1432.
Beck M. J. and E. G. Mauldin. 2014. Who`s really in charge? audit committee versus CFO power and audit fees. The Accounting Review Vol. 89, No. 6(November): 2057-2085.
Bell. L. A. 2005. Women-Led firms and the gender gap in top executive jobs. Discussion Paper (16):85-89.
Bessley, M.S., K. Petroni. 2001. Board independence and audit firm type. Auditing: A Journal of Practice& Theory 20 (March): 97-114.
Bill F., I. Hasan, J.C. Park and Q. Wu. 2015. Gender differences in financial reporting decision-making: evidence from accounting conservatism. Contemporary Accounting Research 9 (September):1285-1318.
Carcello J. V., D. R. Hermanson, T. L.Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19(March): 365-384.
Carter D. A., B. J. Simkins, W. G. Simpson. 2003. Corporate governance, board diversity, firm value. The Financial Review (1): 33-53.
DeZoort, F. 1997. An investigation of audit committees` oversight responsibilities. Abacus 33(2): 208- 227.
Dhaliwal D., V. Naiker, F. Navissi.2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committee Contemporary Accounting Research 27(3): 787-827.
Fondas N., S. Sassalos. 2000.A different voice in the boardroom: how the presence of women directors affects board influence over management. Global Focus (1): 13-22.
Goodwin-Stewart J., and P. Kent. 2006. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 (3), 387–404.
Huse M.and A. G. Solberg, 2006. Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review 21(February): 113-130.
Hermalin B.,M. E. Weisbach. 1976.Chosen boards of directors and their monitoring of the CEO. American Economic Review (88):96-118.
Knechel, W. R. 2007. The business risk audit: origins, obstacles and opportunities. Accounting, Organizations and Society 32 (4-5): 383–408.
KPMG. 2004. Oversight of auditors: audit committee roundtable highlights. Audit Committee Insights.
Krishnan J. 2005. Audit committee quality and internal control: an empirical analysis. The Accounting Review 80(2): 649-675.
Krishnan, V. Gopal, and L. M. Parsons. 2006. Getting to the bottom line: An exploration of gender and earnings quality, Working paper, George Mason University
Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 4(October): 305-360
Mcmullen D. A., and K. Raghunandan.1996. Enhancing audit committee effectiveness. Journal of Accountancy 182(8): 79-81.
Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics Malmendier and Tate. 2005. CEO overconfidence and corporate investment, Journal of Finance 6(December):2661-2770.
O’Sullivan, N..1999. Board characteristics and audit pricing post-cadbury: A research note. The European Accounting Review 8(2): 253-263.
Peng, W.Q. and K.C.J. Wei. 2007. Women executives and corporate investment: Evidence from S&P 1500, Working Paper, Hong Kong University of Science and Technology. Peni, Emilia, Vähämaa, Sami. 2010. Female executives and earnings management. Managerial Finance (7): 629-645.
Rose, C. 2007. Does female board representation influence firm performance? the Danish evidence. Corporate Governance: An International Review 15(February): 404-413.
Rosenstein, S., and J. G. Wyatt. 1990. Outside directors, board independence, and shareholder wealth. Journal of Financial Economics 26 (2): 175-191.
Raghunandan, K., W. J. Read, D. V. Rama. 2001. Audit committee composition, grey directors, and interaction with internal auditing. Accounting Horizons. 15(6):105-118.
Raghunandan K. R., D. V. Rama, and D. P. Scarbrough, (1998), Accounting and auditing knowledge level of Canadian audit committees: Some empirical evidence. Journal of International Accounting, Auditing and Taxation 7(2),181-194.
Simunic, D. A. 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
Tsui J, B. Jaggi, and F.Gul. 2001. CEO domination, discretionary accruals and audit fees. Journal of Accounting, Auditing and Finance 16(3): 189-207.
描述 碩士
國立政治大學
會計學系
103353045
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353045
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.advisor Jin, Chenglongen_US
dc.contributor.author (Authors) 巫婧zh_TW
dc.creator (作者) 巫婧zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 20-Jul-2016 16:41:04 (UTC+8)-
dc.date.available 20-Jul-2016 16:41:04 (UTC+8)-
dc.date.issued (上傳時間) 20-Jul-2016 16:41:04 (UTC+8)-
dc.identifier (Other Identifiers) G0103353045en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99305-
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) 103353045zh_TW
dc.description.abstract (摘要) 儘管監管機構賦予審計委員會決定和協商審計公費的完全權利，但是，學界和實務界都表示財務主管仍然在審計公費的決策上有重要的影響力。本文參照Beck and Mauldin (2014)的研究模式，以2009年至2014年間中國滬、深上市公司為研究對象，衡量審計委員會與財務主管之間相對影響力對公司審計公費的影響，並進一步探討審計委員會成員中女性比例的高低對審計公費的影響。本研究結果表明，當企業之審計委員會相較於財務主管之相對影響力較大時，審計公費越高；而同等條件下，審計委員會成員中女性比例的提高，提高了公司治理效率，內部控制質量提高，使得審計公費下降。也即是，當審計委員會成員女性比例提高時，使得審計委員會相較於財務主管相對影響力對審計公費的影響幅度下降。zh_TW
dc.description.tableofcontents 壹、 緒論 1
第一節、 研究動機與目的 1
第二節、 研究問題 4
第三節、 論文架構 4
貳、 文獻探討 6
第一節、 審計委員會與審計公費之關係 6
第二節、 財務主管與審計公費之關係之文獻探討 9
第三節、 審計委員會成員特徴與公司治理品質、審計公費之關聯性 13
叁、研究方法 17
第一節、 研究假說 17
第二節、 資料來源及樣本分析 19
第三節、 變數衡量 21
第四節、 實證模型 29
肆、 實證結果分析 31
第一節、 敘述統計分析 31
第二節、 相關係數分析 35
第三節、 迴歸分析 38
第四節、 敏感性分析 45
伍、 研究結論、限制與建議 48
第一節、 研究結論 48
第二節、 研究限制 49
第三節、 研究建議 50
參考文獻 51		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353045en_US
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) 審計委員會zh_TW
dc.subject (關鍵詞) 財務主管zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 性别特徴zh_TW
dc.subject (關鍵詞) audit feesen_US
dc.subject (關鍵詞) audit committeeen_US
dc.subject (關鍵詞) CFOen_US
dc.subject (關鍵詞) audit qualityen_US
dc.subject (關鍵詞) gender characteristicsen_US
dc.title (題名) 審計委員會與財務主管相對影響力、審計委員會成員女性比例與審計公費之關聯性zh_TW
dc.title (題名) Who is really in charge? Relative Power of Audit Committee versus CFO and Female Ratio in Audit Committee and Audit Fesen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王俊秋，2006，審計委員會特徴與會計信息質量：分析與啟示，經濟師，第二期。
何威風與劉啟亮，2010，我國上市公司高管背景特徴與財務重述行為研究，管理世界，第7期：144﹣155。
何威風與劉威，2015，企业管理者能力与审计收费，會計研究，第1期：82﹣89。
李斌與陳凌雲，2007，我國上市公司審計委員會有效性研究──基於上市公司報補丁的實證分析，財貿研究，第4期。
車宣呈，2007，獨立審計師選擇與公司治理特徵研究——基於中國證券市場的經驗證據，審計研究，第2期：61-68。
吳清華與王平心，2006，審計委員會、董事會特徴與財務呈報質量──一項基於中國證券市場的實證研究，管理評論，第7期。
姜付秀、伊志宏、蘇飛與黃磊，2009，管理層背景調整與企業過度投資行為，管理世界，第1期。
張奇峰、張鳴與戴佳君，2006，中國審計訂價實證研究述評，會計研究(6月)：87-93。
夏文賢與陳漢文，2006，審計師變更，審計公費與審計委員會效率，財會通訊(學術版)，第2期：3-13。
董卉娜與朱志雄，2012，審計委員會特徴對上市公司內部控制缺陷的影響，山西財經大學學報，第1期：114-124。
漆江娜、陳慧霖與張陽，2004，事務所規模、品牌、價格與審計質量，審計研究(3)：59-65。
劉斌、葉建中與廖瑩毅，2003，中國上市公司審計收費影響因素的實證研究──滬深市2001年的經驗證據，審計研究，（1）：44-47。
韓傳模與劉彬，2012，審計委員會特徴、內部控制缺陷與信息披露質量，中國會計學年會2012年學術年會會議論文。
Adams, R. B., and D. Ferreira. 2009. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94(February): 291-309.
Abbott L.J, S. Parker, G. F. Peters, and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22(2):17-32.
Adams R. B.,H. Almeida, D.Ferreira. 2005. Powerful CEOs and their impact on corporate performance. Review of Financial Studies (4): 1403-1432.
Beck M. J. and E. G. Mauldin. 2014. Who`s really in charge? audit committee versus CFO power and audit fees. The Accounting Review Vol. 89, No. 6(November): 2057-2085.
Bell. L. A. 2005. Women-Led firms and the gender gap in top executive jobs. Discussion Paper (16):85-89.
Bessley, M.S., K. Petroni. 2001. Board independence and audit firm type. Auditing: A Journal of Practice& Theory 20 (March): 97-114.
Bill F., I. Hasan, J.C. Park and Q. Wu. 2015. Gender differences in financial reporting decision-making: evidence from accounting conservatism. Contemporary Accounting Research 9 (September):1285-1318.
Carcello J. V., D. R. Hermanson, T. L.Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19(March): 365-384.
Carter D. A., B. J. Simkins, W. G. Simpson. 2003. Corporate governance, board diversity, firm value. The Financial Review (1): 33-53.
DeZoort, F. 1997. An investigation of audit committees` oversight responsibilities. Abacus 33(2): 208- 227.
Dhaliwal D., V. Naiker, F. Navissi.2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committee Contemporary Accounting Research 27(3): 787-827.
Fondas N., S. Sassalos. 2000.A different voice in the boardroom: how the presence of women directors affects board influence over management. Global Focus (1): 13-22.
Goodwin-Stewart J., and P. Kent. 2006. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 (3), 387–404.
Huse M.and A. G. Solberg, 2006. Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review 21(February): 113-130.
Hermalin B.,M. E. Weisbach. 1976.Chosen boards of directors and their monitoring of the CEO. American Economic Review (88):96-118.
Knechel, W. R. 2007. The business risk audit: origins, obstacles and opportunities. Accounting, Organizations and Society 32 (4-5): 383–408.
KPMG. 2004. Oversight of auditors: audit committee roundtable highlights. Audit Committee Insights.
Krishnan J. 2005. Audit committee quality and internal control: an empirical analysis. The Accounting Review 80(2): 649-675.
Krishnan, V. Gopal, and L. M. Parsons. 2006. Getting to the bottom line: An exploration of gender and earnings quality, Working paper, George Mason University
Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 4(October): 305-360
Mcmullen D. A., and K. Raghunandan.1996. Enhancing audit committee effectiveness. Journal of Accountancy 182(8): 79-81.
Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics Malmendier and Tate. 2005. CEO overconfidence and corporate investment, Journal of Finance 6(December):2661-2770.
O’Sullivan, N..1999. Board characteristics and audit pricing post-cadbury: A research note. The European Accounting Review 8(2): 253-263.
Peng, W.Q. and K.C.J. Wei. 2007. Women executives and corporate investment: Evidence from S&P 1500, Working Paper, Hong Kong University of Science and Technology. Peni, Emilia, Vähämaa, Sami. 2010. Female executives and earnings management. Managerial Finance (7): 629-645.
Rose, C. 2007. Does female board representation influence firm performance? the Danish evidence. Corporate Governance: An International Review 15(February): 404-413.
Rosenstein, S., and J. G. Wyatt. 1990. Outside directors, board independence, and shareholder wealth. Journal of Financial Economics 26 (2): 175-191.
Raghunandan, K., W. J. Read, D. V. Rama. 2001. Audit committee composition, grey directors, and interaction with internal auditing. Accounting Horizons. 15(6):105-118.
Raghunandan K. R., D. V. Rama, and D. P. Scarbrough, (1998), Accounting and auditing knowledge level of Canadian audit committees: Some empirical evidence. Journal of International Accounting, Auditing and Taxation 7(2),181-194.
Simunic, D. A. 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
Tsui J, B. Jaggi, and F.Gul. 2001. CEO domination, discretionary accruals and audit fees. Journal of Accounting, Auditing and Finance 16(3): 189-207.		zh_TW