| dc.contributor | 會計系 | |
| dc.creator (作者) | 林禹銘 | |
| dc.date (日期) | 2016-10 | |
| dc.date.accessioned | 13-May-2026 16:24:45 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:45 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:45 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182551 | - |
| dc.description.abstract (摘要) | 在會計專業技術受到重視、 愈來愈多具會計專業背景CFO被雇用的今天，本計畫主要就聚焦在此類CFO，研究其對會計品質的影響力，以及在誘因及壓力之下，所呈現的行為模式。 本文先探究在大眾的眼中，是否對CFO的會計專業技術抱有特別期望；又產生重大會計問題時，這種期望是否有轉變為失望的可能性。在討論大眾「認知」的影響力後，繼而討論此類CFO，是否具有絕對的「實質」影響力，即在目前趨勢─愈來愈多具有會計及財務專業背景者擔任CEO的此時，此類CFO是否仍然對會計品質的改善，有著額外的貢獻。此外，我們也探討在誘因及壓力之下，具會計技術的CFO是否仍秉持著專業，可抗拒來自其薪酬的誘因，或抵抗來自上層CEO的壓力，因而比起不具會計背景的CFO，較不會進行重大的盈餘操縱。 本文以更完整的資料蒐集，和較精確地劃分範圍來討論，試著解決之前相關研究結果的矛盾。本研究展現出具會計專業技術的CFO，其性格所帶來的行為模式和影響力，不但對探求CFO之專業背景的相關研究有所貢獻，也觸及到CFO 與 CEO交互影響此一議題，對於兩者之間互動有更清楚的呈現。在實務上，本研究對於公司在CFO的選擇派任、薪酬制度的設計、以及公司治理環境的改善等議題上，均具有一定參考價值。 | |
| dc.description.abstract (摘要) | When more and more researches and discussions place greater emphasis on accounting expertise and more CFOs with accounting expertise are hired, my paper focuses on such CFOs and investigates their influence and behavior under equity incentives and pressure, thereby demonstrating the possible effect and characters of the CFOs with accounting expertise.
First, I explore whether the investors value the accounting expertise of CFOs. And is it possible that the greater expectations investors place on the accounting expertise of CFOs, the greater the disappointment when their expectations are not met (such as the restatements or material internal control weaknesses occur)?
Second, if CFOs with accounting expertise have a great influence on accounting quality, would such influence go down under certain conditions? Especially under a common phenomenon that CEOs have a CFO background (accounting or finance expertise)? Is it possible that the influence of CFOs with accounting expertise is great enough to have the incremental effect on accounting quality even though the CEOs already have accounting expertise?
Third, I then investigate how such CFOs deal with their equity incentives. Are they more capable of resisting the temptation of profit brought by equity incentives, maintaining the quality of their accounting practice and reducing manipulation relative to those without expertise, because of the reputation of “accounting quality”? Forth, I focus on how such CFOs withstand the pressure from CEOs. “Knowledge is power,” as the saying goes. Can CFOs with accounting expertise use their "power" to better withstand the pressure of earnings manipulation coming from equity incentives of other parties like CEOs?
With much more complete data and precise discussions with more appropriate scope, this research is expected to reconcile the conflicting views in prior literature. Not only does my paper shed a light on the character, behavior, and influence of CFOs with accounting expertise, it also touches upon the interaction and power game between the CFOs and the CEOs. More importantly, this study serves as a reference when companies consider the expertise of CFO candidates, design the equity incentives of CFOs and improve governance environment. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST104-2410-H004-030, 104.08-105.07 | |
| dc.subject (關鍵詞) | (首席)財務長；(首席)執行長；會計專業技術；股權激勵；薪酬；盈餘管理；盈餘品質；(首席)財務長異動替換 | |
| dc.subject (關鍵詞) | CFO； CEO； Accounting expertise； Equity incentives； Compensation； Earnings management； Earnings quality； CFO turnover | |
| dc.title (題名) | 在股權激勵所帶來的誘因，以及來自高層的壓力之下，具會計專業技術的財務長，是否仍帶來較高的會計品質？ | |
| dc.title (題名) | Do Cfos with Accounting Expertise Still Bring Greater Accounting Quality under Equity Incentive and Pressure? | |
| dc.type (資料類型) | report | |
