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題名 審計委員會網絡對會計師審計質量的影響
The Association between Audit Committee Network and Audit Quality
作者 陳思
Chen, Si
貢獻者 金成隆
Chin, Chen-Lung
陳思
Chen, Si
關鍵詞 審計委員會網絡
應計盈餘
知名會計師事務所
審計公費
中心性
Audit committee
Centrality
Discretionary accruals
Big 4
Audit fee
日期 2019
上傳時間 1-七月-2019 10:41:54 (UTC+8)
摘要 隨著經濟的發展，近幾年企業對財務審計的需求增多，同時會計信息失真的問題也頻頻發生。這些現象的發生究其根本是會計師審計質量的不佳，這不僅影響單個企業的名譽，還會阻礙整個行業的發展。為了有效監督會計師的審計品質，審計委員會之間形成了越發緊密的網絡形態。本文使用近幾年中國上市公司審計委員會數據，構建了以審計委員會為網絡節點，研究上市公司在審計委員會網絡中的中心性對審計質量的影響。研究發現:中心性的提高對審計委員會審計質量存在正向影響。越是處於審計委員會網絡的中心，越會降低公司可操縱應計盈餘的動機，也不需要通過外部的知名會計師事務所或者支付高額的審計費用來提高審計品質。基於審計質量在審計委員會網絡中結構優化的視角提出相應政策建議。
The primary objective of this thesis is to investigate whether and how audit committee network, as measured by its centrality, affects audit quality. Using a sample of listed firms in China, I summary my findings as follows: First, I find that firms with better-connected audit committee (i.e, higher centrality) have lower discretionary accruals than those with worse-connected audit committee. Second, I find that firms with better-connected committee have less incentive to employ Big4 auditors than those with worse-connected committee. Finally, firms with better-connected committee have lower audit fee relative to those with worse-connected committee. Taken together, I find that audit committee has a positive effect on audit quality.
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描述 碩士
國立政治大學
會計學系
106353050
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0106353050
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.advisor Chin, Chen-Lungen_US
dc.contributor.author (作者) 陳思zh_TW
dc.contributor.author (作者) Chen, Sien_US
dc.creator (作者) 陳思zh_TW
dc.creator (作者) Chen, Sien_US
dc.date (日期) 2019en_US
dc.date.accessioned 1-七月-2019 10:41:54 (UTC+8)-
dc.date.available 1-七月-2019 10:41:54 (UTC+8)-
dc.date.issued (上傳時間) 1-七月-2019 10:41:54 (UTC+8)-
dc.identifier (其他 識別碼) G0106353050en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/124112-
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) 106353050zh_TW
dc.description.abstract (摘要) 隨著經濟的發展，近幾年企業對財務審計的需求增多，同時會計信息失真的問題也頻頻發生。這些現象的發生究其根本是會計師審計質量的不佳，這不僅影響單個企業的名譽，還會阻礙整個行業的發展。為了有效監督會計師的審計品質，審計委員會之間形成了越發緊密的網絡形態。本文使用近幾年中國上市公司審計委員會數據，構建了以審計委員會為網絡節點，研究上市公司在審計委員會網絡中的中心性對審計質量的影響。研究發現:中心性的提高對審計委員會審計質量存在正向影響。越是處於審計委員會網絡的中心，越會降低公司可操縱應計盈餘的動機，也不需要通過外部的知名會計師事務所或者支付高額的審計費用來提高審計品質。基於審計質量在審計委員會網絡中結構優化的視角提出相應政策建議。zh_TW
dc.description.abstract (摘要) The primary objective of this thesis is to investigate whether and how audit committee network, as measured by its centrality, affects audit quality. Using a sample of listed firms in China, I summary my findings as follows: First, I find that firms with better-connected audit committee (i.e, higher centrality) have lower discretionary accruals than those with worse-connected audit committee. Second, I find that firms with better-connected committee have less incentive to employ Big4 auditors than those with worse-connected committee. Finally, firms with better-connected committee have lower audit fee relative to those with worse-connected committee. Taken together, I find that audit committee has a positive effect on audit quality.en_US
dc.description.tableofcontents 壹、緒論 1
貳、研究框架 3
參、文獻探討 4
第一節、機制背景 4
第二節、文獻綜述 7
肆、研究設計 12
第一節、理論分析與假說的提出 12
第二節、研究方法 14
伍、實證結果 23
第一節、敘述性統計 23
第二節、相關性分析 25
第三節、回歸分析 29
陸、進一步檢測與敏感性分析 32
第一節、進一步檢測 32
第二節、敏感性分析 37
柒、研究結論與建議 39
第一節、研究結論 39
第二節、研究限制與未來研究建議 40
捌、參考文獻 41

表1 樣本篩選狀況表 48
表2 變量定義表 49
表3-1 可操縱應計盈餘之敘述性統計 50
表3-2 知名會計師事務所審計之敘述性統計 51
表3-3 審計公費之敘述性統計 52
表4-1 可操縱應計盈餘之Person相關性分析 53
表4-2 知名會計師事務所審計之Person相關性分析 54
表4-3 審計公費之Person相關性分析 55
表5-1 審計委員會網絡中心性與可操縱應計盈餘影響之回歸分析 56
表5-2 審計委員會網絡中心性與知名會計師事務所審計影響回歸分析 57
表5-3 審計委員會網絡中心性與審計公費之影響回歸分析 58
表6-1 審計委員會網絡聚集性與可操縱應計盈餘影響之回歸分析 59
表6-2 審計委員會網絡聚集性與知名會計師事務所審計影響之回歸分析 60
表6-3 審計委員會網絡聚集性與審計公費之影響之回歸分析 61
表7 審計委員會網絡中心性與知名會計師事務所審計影響回歸分析 62
表8-1 審計委員會網絡中心性與知名事務所審計影響之回歸分析 63
表8-2 審計委員會網絡中心性與審計公費影響之回歸分析 64		zh_TW
dc.format.extent 1245996 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106353050en_US
dc.subject (關鍵詞) 審計委員會網絡zh_TW
dc.subject (關鍵詞) 應計盈餘zh_TW
dc.subject (關鍵詞) 知名會計師事務所zh_TW
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) 中心性zh_TW
dc.subject (關鍵詞) Audit committeeen_US
dc.subject (關鍵詞) Centralityen_US
dc.subject (關鍵詞) Discretionary accrualsen_US
dc.subject (關鍵詞) Big 4en_US
dc.subject (關鍵詞) Audit feeen_US
dc.title (題名) 審計委員會網絡對會計師審計質量的影響zh_TW
dc.title (題名) The Association between Audit Committee Network and Audit Qualityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王慧，2017，註冊會計師審計報告模式改革及國際比較，財會月刊，第13期：
125~128。
冉明東與徐耀珍，2017，註冊會計師審計報告改進研究—基於我國審計報告改
革試點樣本的分析，審計研究，第5期：62~69。
李小娟與翟路萍，2017，審計關係人視角下關鍵審計事項披露利弊分析—基於
新頒布的審計報告准則，會計之友，第22期：122~124。
林敏旭，2012，基於社會網絡關係理論角度的審計委員會治理效率分析，中國鄉
鎮企業會，第9期：144-145。
武玲玲，2017，上市公司審計委員會對財報質量和審計費用的影響，現代企業，
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.007.2019.F07en_US