| dc.contributor.advisor | 林美花 | zh_TW |
| dc.contributor.author (作者) | 李奕萱 | zh_TW |
| dc.creator (作者) | 李奕萱 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 7-十月-2011 14:13:17 (UTC+8) | - |
| dc.date.available | 7-十月-2011 14:13:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 7-十月-2011 14:13:17 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
| dc.relation.reference (參考文獻) | 參考文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 中文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 方俊儒、李秀英與龍春伶，2008，獨立董監事對公司績效與盈餘品質之影響-控制股東之調節效果，會計與公司治理，第五卷，第1期:55-80。 | zh_TW |
| dc.relation.reference (參考文獻) | 王文宇，2007，從股權結構談公司治理法制，公司與企業法制(二)，元照出版公司。 | zh_TW |
| dc.relation.reference (參考文獻) | 刊欣，2002，美國企業展開自清運動，商業周刊第772期。http://www.businessweekly.com.tw/article.php?id=15223 | zh_TW |
| dc.relation.reference (參考文獻) | 余雪明，1996，獨立董事與投資人保護，馬漢寶教授七秩榮慶論文集-法律與當代社會。 | zh_TW |
| dc.relation.reference (參考文獻) | 余雪明，2002，台灣新公司法與獨立董事(上)(下)，萬國法律，第123期:66-77、第124期:80-84。 | zh_TW |
| dc.relation.reference (參考文獻) | 李存修與葉銀華, 2003，台灣之獨立董事制度的改革-政策性建議，會計研究月刊，第213期:66-85。 | zh_TW |
| dc.relation.reference (參考文獻) | 杜榮瑞、劉雅芳與吳婉婷，2006，獨立董監、會計規範與財務報導品質之關係:多重研究方法之運用，當代會計，第七卷，第2期:135-170。 | zh_TW |
| dc.relation.reference (參考文獻) | 林咏榮，1985，商事法芻論(上冊)，五南出版社。 | zh_TW |
| dc.relation.reference (參考文獻) | 施振榮，2005，做好公司治理 大小股東都有利，商業周刊，第918期。http://www.businessweekly.com.tw/article.php?id=20554 | zh_TW |
| dc.relation.reference (參考文獻) | 馬瑜霙，2003，我國獨立董事與獨立監察人之屬性與盈餘管理之關聯性研究，國立政治大學會計學系研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 莊峻銘，2003，獨立董監事、公司資訊透明度與公司價值之關聯性，國立彰化師範大學會計學系研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 莊蕎安，2006，從證交法修正看公司治理新貌，會計研究月刊，第243期:28-37。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳宜伶，2007，董事會之獨立、專業、參與對企業績效及風險之影響，國立政治大學會計學系研究所博士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳逸仲，2009，審計委員會與資訊透明度、財務報導品質與股價反應之探討，國立成功大學會計學系研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳瑞斌與許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27卷，第2期:55-109。 | zh_TW |
| dc.relation.reference (參考文獻) | 傅豐誠，2004，從公司治理的微觀基礎探討我國強制設立獨立董事之必要性，經社法制論叢第34期:50。 | zh_TW |
| dc.relation.reference (參考文獻) | 黃齡慧，2005，我國上櫃公司設置審計委員會決定因素之探討，私立淡江大學會計學系研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 葉銀華，2008，實踐公司治理:台灣集團企業的功與過，聯經出版事業股份有限公司，初版。 | zh_TW |
| dc.relation.reference (參考文獻) | 葉銀華、李存修、柯承恩，2002，公司治理與評等系統，商智文化事業股份有限公司。 | zh_TW |
| dc.relation.reference (參考文獻) | 廖玉惠，2007，重振投資人信心，治標前需先治本，會計研究月刊，第257期:40-41。 | zh_TW |
| dc.relation.reference (參考文獻) | 廖秀梅、李建然與吳祥華，2006，董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響，東吳經濟商學學報，第54期:117-160。 | zh_TW |
| dc.relation.reference (參考文獻) | 劉連煜，2003，健全獨立董監事與公司治理之法制研究-公司自治、外部監控與政府規制之交錯，月旦法學雜誌，第94期:131-154。 | zh_TW |
| dc.relation.reference (參考文獻) | 蔡昀蓉與邱秀清，2009，審計委員會特性與盈餘管理，兩岸社會政經文化國際學術研討會經濟組論文。 | zh_TW |
| dc.relation.reference (參考文獻) | | zh_TW |
| dc.relation.reference (參考文獻) | 英文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | Abbott, L. J., S. Parker, G. F. Peters, and Raghunandan, K. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22: 17-32. | zh_TW |
| dc.relation.reference (參考文獻) | Abbottt, L. J., and S. Parker. 2000. Auditor selection and audit committee chracteristics. Auditing: A Journal of Practice & Theory 19: 47-66. | zh_TW |
| dc.relation.reference (參考文獻) | Agrawala, A., and C. R. Knoebera. 1996. Firm performance and mechanisms to control agency problems between managers and shareholders. Journal of Financial and Quantitative Analysis 31: 377-397. | zh_TW |
| dc.relation.reference (參考文獻) | Ashbaugh, H. 2001 Non-U.S. Firms` Accounting Standard Choices. Journal of Accounting and Public Policy 20: 129–53. | zh_TW |
| dc.relation.reference (參考文獻) | Ball, R., S. P. Kothari, and A. Robin. 2000. The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting & Economics 29: 1–51. | zh_TW |
| dc.relation.reference (參考文獻) | Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The Relevance of the Value Relevance Literature for Accounting Standard Setting: Another View. Journal of Accounting&Economics 31: 77–104. | zh_TW |
| dc.relation.reference (參考文獻) | Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International Accounting Standards and Accounting Quality. Journal of Accounting Research 46: 467-498. | zh_TW |
| dc.relation.reference (參考文獻) | Beasley, M. S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. Accounting Review 4: 443-466. | zh_TW |
| dc.relation.reference (參考文獻) | Bedard J., S. M. Chtourou, and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23: 13-35. | zh_TW |
| dc.relation.reference (參考文獻) | Berle, A. and G. Means, 1932, The Modern Corporation and Private Property, MacMillan, New York. | zh_TW |
| dc.relation.reference (參考文獻) | Bhagat, S., and B. Black. 2002. Board independence and long term firm performance. Journal of Corporation Law 27: 231-274. | zh_TW |
| dc.relation.reference (參考文獻) | Brickley, J. A., J. L. Coles, and R. L. Terry. 1994. The board of directors and the adoption of poison pills. Working Paper, Simon School of Business. | zh_TW |
| dc.relation.reference (參考文獻) | Burgstahler, D., And I. Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting & Economics 24: 99-126. | zh_TW |
| dc.relation.reference (參考文獻) | Chen, J., R, Duh and F. Shiue. 2008. The effect of audit committee on earnings-return association: Evidence from foreign registrants in the United States. Corporate Governance An International Review 16(1): 32-40 | zh_TW |
| dc.relation.reference (參考文獻) | Cotter, J. F., A. Shivdasani, and M. Zenner. 1997. Do independent directors enhance target shareholder wealth during tender offers? Journal of Financial Economics 43: 195-218. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Financial Economics 3: 183-199. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61: 400-420. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P. M. 1994. Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals. Journal of Accounting & Economics 18: 3–42. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P. M., and I. Dichev. 2002. The quality of accruals and rarnings: The role of accrual estimation errors. The Accounting Review 77: 39-59. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-226 | zh_TW |
| dc.relation.reference (參考文獻) | DeFond, M., and J. Jiambalvo. 1994. Debt covenant violation and the manipulation of accruals. Journal of Accounting and Economics 17: 145-176. | zh_TW |
| dc.relation.reference (參考文獻) | Fama, E. and M. C. Jensen. 1983. Agency problems and residual claims. Journal of Laws and Economics 26: 227-349. | zh_TW |
| dc.relation.reference (參考文獻) | Felo, A. J., K. Srinivasany and S. A. Solieri. 2003. Audit committee characteristics and the perceived quality of financial reporting: an empirical analysis. Working paper. | zh_TW |
| dc.relation.reference (參考文獻) | Fischer, P. E., and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review 75: 229-245. | zh_TW |
| dc.relation.reference (參考文獻) | Ghosh, A., and Moon D. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80: 585-612. | zh_TW |
| dc.relation.reference (參考文獻) | Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals managers `incentives and audit fees. Contemporary Accounting Research 20: 441-464. | zh_TW |
| dc.relation.reference (參考文獻) | Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting& Economics 7 : 85–107. | zh_TW |
| dc.relation.reference (參考文獻) | Hermalin, B. E., and M. S. Weisbah. 1991. The effects of board composition and direct incentives on firm performance. Financial management 20: 101-112. | zh_TW |
| dc.relation.reference (參考文獻) | Ho, S. S. M., and K. S. Wong. 2001. A sudy of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation 10: 139-156. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360. | zh_TW |
| dc.relation.reference (參考文獻) | Kao, L., and A. Chen. 2004. The effects of board characteristics on earnings management. Corporate Ownership and Control 1(Spring): 96-107. | zh_TW |
| dc.relation.reference (參考文獻) | Karamanou, I., and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research 43: 453-486. | zh_TW |
| dc.relation.reference (參考文獻) | Klein, A. 1998. Firm performance and board committee structure. Journal of Law and Economics 41(April): 275-303. | zh_TW |
| dc.relation.reference (參考文獻) | Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33(August): 375-400. | zh_TW |
| dc.relation.reference (參考文獻) | Land, J., and M. Lang. 2002. Empirical Evidence on the Evolution of International Earnings. The Accounting Review 77: 115–34. | zh_TW |
| dc.relation.reference (參考文獻) | Lang, M., J. Raedy and W. Wilson. 2006. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings? Journal of Accounting and Economics 42 : 255–83. | zh_TW |
| dc.relation.reference (參考文獻) | Lang, M., J. Raedy, and M. Yetman. 2003. How Representative Are Firms That Are Cross Listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research 41: 363–86. | zh_TW |
| dc.relation.reference (參考文獻) | Lee, Y. S., S. Rosenstein, and J. G. Wyatt. 1999. The value of financial outside directors on corporate boards. International Review of Economics & Finance 8: 421-431. | zh_TW |
| dc.relation.reference (參考文獻) | MacAvoy, P. W., and I. M. Millstein. 1999. The active board of directors and its effect on the performance of the large publicly traded corporation. Journal of Applied Corporate Finance 11: 8-20. | zh_TW |
| dc.relation.reference (參考文獻) | McMullen, D. A. 1996. Audit Committee Performance：An Investigation of the Consequence Associated with Audit Committees. Auditing: A Journal of Practice & Theory: 87-103. | zh_TW |
| dc.relation.reference (參考文獻) | Myers, J. N., L. A. Myers, and D. J. Skinner. 2007. Earnings Momentum and Earnings Management. Journal of Accounting, Auditing, and Finance 22 : 249–84. | zh_TW |
| dc.relation.reference (參考文獻) | Oviatt, B. M. 1988. Agency and transaction cost perspectives on the manager-shareholder relationship: Incentives for congruent interests. The Academy of Management Review 13: 214-225. | zh_TW |
| dc.relation.reference (參考文獻) | Pagano, M., A. R’Oell, and J. Zechner. 2002. The Geography of Equity Listings: Why Do Companies List Abroad? Journal of Finance 57: 2651–2694. | zh_TW |
| dc.relation.reference (參考文獻) | Peasnell, K. V., P. F. Pope, and S. Young. 2005. Board monitoring and earnings management: do outside directors influence abnormal accruals? Journal of Business Finance & Accounting 32: 1311-1346. | zh_TW |
| dc.relation.reference (參考文獻) | Prevost, A. K., R. P. Rao and M. Hossain. 2002. Determinants of board composition in New Zealand: a simultaneous equations approach. Journal of Empirical Finance 9: 373-397. | zh_TW |
| dc.relation.reference (參考文獻) | Rangan, S. 1998. Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics 50: 101-122. | zh_TW |
| dc.relation.reference (參考文獻) | Schipper, K., and L. Vincent. 1998. Earnings quality. Accounting Horizons:17. | zh_TW |
| dc.relation.reference (參考文獻) | Shleifer, A., and R. W. Vishny. 1997. A survey of corporate governance. The Journal of Finance 52(June): 737-783. | zh_TW |
| dc.relation.reference (參考文獻) | Tarca, A. 2004. International convergence of accounting practices: Choosing between IAS and US GAAP. Journal of International Financial Management and Accounting 15 :60-91. | zh_TW |
| dc.relation.reference (參考文獻) | Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50:63-99. | zh_TW |
| dc.relation.reference (參考文獻) | Yermack. D. 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40: 60-91. | zh_TW |
