| dc.contributor.advisor | 林美花 | zh_TW |
| dc.contributor.author (Authors) | 李奕萱 | zh_TW |
| dc.creator (作者) | 李奕萱 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 7-Oct-2011 14:13:17 (UTC+8) | - |
| dc.date.available | 7-Oct-2011 14:13:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 7-Oct-2011 14:13:17 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353044 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/51482 | - |
| 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) | 98353044 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 我國為改善公司治理制度，於2005年12月20日立法院三讀通過大幅修正證券交易法，引進審計委員會制度。審計委員會較獨立董事更專注於財務面之監督，故本研究之研究期間為1998年至2010年，以設置審計委員會之企業為樣本，進行配對，以探討審計委員會與企業財務報表品質之關聯性。研究結果顯示，假說一：設置審計委員會或準審計委員會之企業財務報表品質優於未設置者；及假說二：設置審計委員會或準審計委員會後之企業財務報表品質優於設置前，二者皆不成立。設置審計委員會目前已是公司治理發展的趨勢，我國既已立法引進審計委員會制度，主管機關應評估企業設置審計委員會後實際之運作情形，是否達到預期之效果，並做必要之修改或配套措施，以使審計委員會之設置不流於形式。 | zh_TW |
| dc.description.abstract (摘要) | In Taiwan, for the purpose of improving the corporate governance and introducing regulation of the audit committee, the Securities and Exchange Act was revised and passed by the Legislative Yuan for the Third Reading on 20 December, 2005. This study takes companies had established the audit committee between 1998 and 2010 as a sample so as to discuss the relation between the audit committee and the quality of financial reporting.The result of our research revealed that, the first hypothesis: “the quality of the financial reporting of the company with the audit committee is superior” and the second hypothesis: ” the quality of the financial reporting of the company after establishing the audit committee is superior” were both not sustained. Establishing the audit committee has become the trend in the development of corporate governance. Besides the regulations enacted, it’s of greater importance to evaluate the substantive effectiveness than the surficial form of the audit committee in companies. | 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 4第四節 研究貢獻 5第貳章 文獻探討 6第一節 公司治理 6第二節 代理問題 15第三節 我國公司治理制度 17第四節 獨立董事與審計委員會相關文獻探討 29第參章 研究方法與假說 34第一節 研究假說 34第二節 研究方法與實證研究模型 36第三節 資料來源及樣本選取 48第肆章 實證結果與分析 54第一節 敘述性統計 54第二節 設置與未設置審計委員會之企業於設置後期間之比較 60第三節 設置與未設置審計委員會之企業於設置前期間之比較 63第四節 設置審計委員會之企業設置前後之比較 66第五節 設置與未設置審計委員會之企業設置前後之比較 69第六節 小結 72第伍章 研究結論、限制與建議 73第一節 研究結論 73第二節 研究限制 74第三節 研究建議 75參考文獻 76 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353044 | en_US |
| dc.subject (關鍵詞) | 審計委員會 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 財務報表品質 | zh_TW |
| dc.subject (關鍵詞) | Audit committee | en_US |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | quality of financial reporting | en_US |
| dc.title (題名) | 審計委員會與財務報表品質之關聯性 | zh_TW |
| dc.title (題名) | The relation between the audit committee and the quality of financial reporting. | en_US |
| dc.type (資料類型) | thesis | en |
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