| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.advisor | Chou, Ling-Tai Lynette | en_US |
| dc.contributor.author (Authors) | 劉晏秀 | zh_TW |
| dc.contributor.author (Authors) | Liu, Yen-Hsiu | en_US |
| dc.creator (作者) | 劉晏秀 | zh_TW |
| dc.creator (作者) | Liu, Yen-Hsiu | en_US |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:20:53 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:20:53 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:20:53 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353028 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30150 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 91353028 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 為降低資訊不對稱下企業管理階層與資金提供者間之代理問題，公司須設計有效之治理機制以降低代理成本，如聘任外部董監、設置審計委員會及聘任會計師查核等。而當董監事所具備的獨立性及專業性越高，基於維護專家信譽及降低訴訟成本的考量下，將需要會計師投入較多的查核人力及時間，以降低資訊不對稱現象，並減少會計師與公司管理階層間經濟依存度，以獲得較高品質的審計服務。然目前公司治理議題多著重於公司內部監理機制與公司經營績效間的關係，較少觸及內部董監事會監督功能對外部會計師監督功能的影響，是以本研究嘗試以公司治理的角度出發，探討台灣上市、上櫃及興櫃公司董監事獨立性與專業性對於審計公費以及非審計公費之影響。 本研究實證結果發現，目前我國上市櫃及興櫃公司董監事獨立性對於審計公費及非審計公費尚未有統計上顯著之影響，唯董監事兼任其他公司董監事職位數與非審計公費間存有負向關係。不同於 Carcello et al. (2000)的結論，本研究發現台灣公司董監事會之專業性對審計公費及非審計公費之影響較董監事獨立性大，其原因可能是公司治理在台灣始見萌芽，社會大眾對公司治理及董監事功能之概念不深，一方面股東會欠缺聘任獨立董監之誘因，一般公司設置獨立董監多半僅為符合表面規定，所選出之獨立董監亦未必與管理階層維持實質獨立，而無法收實質監督之效；一方面董監事對其職權之行使並未擴及會計師聘任之實質決策，而多僅接受管理當局推薦，獨立董監亦無法對審計及非審計公費進行審議。反是董監事平均兼任其他公司董監職位數越多，代表其所享之專家信譽越高，會為維護自身信譽且降低訴訟風險，藉由限制管理階層向會計師所購買的非審計服務種類及金額，以降低會計師與管理階層間的經濟依存度。 | zh_TW |
| dc.description.abstract (摘要) | To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researches recently focus on the relation between characteristic of the board and business operation results. This research attempted to examine the relation between board characteristics and audit/non-audit fees paid to the independent auditors. This study found there’s no significant relation between board independence and audit fees or non-audit fees, but a negative relation existed between the board expertise and non-audit fees. Opposite to the conclusion of Carcello et al. (2000), this result indicated that the effect of board expertise on fees is greater than that of board independence. It could be due to the initial development of corporate governance in Taiwan. Most companies hire outside board members and set up an audit committee just to meet the regulation stipulated by law. On the other hand, the greater expertise a board processes, the less non-audit fee it will pay to the auditor in order to reduce the economic dependency of the auditor on the management. | en_US |
| dc.description.tableofcontents | 第壹章 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 研究架構與流程 7 第貳章 文獻探討 9 第一節 公司治理 9 第二節 審計公費 17 第三節 非審計服務 24 第四節 董事會特性對於審計公費及非審計公費之影響 37 第參章 研究方法 47 第一節 觀念性架構 47 第二節 研究假說 49 第三節 變數定義與衡量 56 第四節 實證模型 62 第五節 研究選取期間與樣本限制 64 第六節 資料分析方法 66 第肆章 實證結果 68 第一節 敘述性統計分析 68 第二節 迴歸分析結果 77 第三節 殘差分析 82 第四節 敏感性分析 84 第伍章 結論與建議 86 第一節 研究結論 86 第二節 研究限制 90 第三節 研究建議及未來研究方向 91 參考文獻 93 圖 目 錄 圖1-2-1： 公司治理機關圖 4 圖1-3-1： 研究流程圖 8 圖2-1-1： 世界銀行公司治理架構圖 14 圖3-1-1： 觀念性架構圖 47 表 目 錄 表2-1-1： 公司治理之定義 16 表2-2-1： 影響審計公費因素相關文獻彙總表 23 表2-3-1： 國外有關非審計服務種類之彙整 25 表2-3-2： 國內有關非審計服務種類之彙整 26 表2-3-3： 國內外文獻實證結果彙總表 33 表2-3-4： 非審計服務對審計獨立影響相關文獻彙整表 35 表2-4-1： 董事會特性與審計及非審計公費相關文獻實證結果彙總表 44 表2-4-2： 董事會特性對審計公費及非審計公費影響相關文獻彙整表 45 表3-5-1： 變數資料來源彙總表 65 表4-1-1： 研究年度樣本公司篩選表 68 表4-1-2： 樣本公司上市櫃時間表 69 表4-1-3： 樣本公司產業分配表 70 表4-1-4： 樣本公司揭露公費原因統計表 71 表4-1-5： 應變數之敘述統計量 72 表4-1-6： 自變數之敘述統計量 73 表4-1-7： 控制變數之敘述性統計 75 表4-1-8： Pearson 相關係數分析表 76 表4-2-1： 迴歸分析表 78 表4-2-2： 研究變數預期方向與實證方向彙總表 81 表4-3-1： Wilk-Shapiro 誤差項變異數分析表 82 表4-3-2： 誤差項變異數分析表 83 表5-1-1： 研究假說暨實證結果比較表 89 附 錄 目 錄 附錄一：台灣證券交易所上市及櫃臺買賣中心上櫃條件 98 附錄二：證券發行人財務報告編製準則第22條 100 附錄三：臺灣證券交易所股份有限公司有價證券上市審查準則補充規定第 17 條 102 附錄四：公司治理運作情形及其改善計畫或因應措施表 104 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353028 | en_US |
| dc.subject (關鍵詞) | 董監事獨立性 | zh_TW |
| dc.subject (關鍵詞) | 董監事專業性 | zh_TW |
| dc.subject (關鍵詞) | 審計公費 | zh_TW |
| dc.subject (關鍵詞) | 非審計公費 | zh_TW |
| dc.subject (關鍵詞) | Board independence | en_US |
| dc.subject (關鍵詞) | Board expertise | en_US |
| dc.subject (關鍵詞) | audit fee | en_US |
| dc.subject (關鍵詞) | non-audit fee | en_US |
| dc.title (題名) | 我國公司董監事特性與審計公費及非審計公費關聯性之研究 | zh_TW |
| dc.title (題名) | The relation between board characteristics and audit/non-audit fees in Taiwan. | en_US |
| dc.type (資料類型) | thesis | en |
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