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題名 Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?
作者 Chen, J., Duh, R.-R., Hsu, A.W.H., Pan, Chien-Min
潘健民
貢獻者 會計系
關鍵詞 Corporate governance; Anglo-Saxon audit committee; Statutory auditors; Earnings quality
日期 2015-04
上傳時間 25-三月-2015 10:14:02 (UTC+8)
摘要 Inspired by the debate about globally uniform governance standards on setting up an Anglo-Saxon model of audit committee, this study investigates whether firms adopting audit committee system vis-à-vis a local governance scheme can improve earnings quality. We exploit a unique setting in Japan where firms are allowed to switch to the audit committee from the statutory auditor board under the conventional two-tier structure. We find that improvements in earnings quality cannot be achieved by merely adopting the audit committee but are reaped by firms that converge to the audit committee with substance. Our results indicate that many Japanese firms may adopt audit committee as a fashionable “label” without embracing shareholder primacy.
關聯 Journal of Contemporary Accounting and Economics,11(1),61-74
資料類型 article
DOI http://dx.doi.org/10.1016/j.jcae.2014.12.004
dc.contributor 會計系
dc.creator (作者) Chen, J., Duh, R.-R., Hsu, A.W.H., Pan, Chien-Min
dc.creator (作者) 潘健民zh_TW
dc.date (日期) 2015-04
dc.date.accessioned 25-三月-2015 10:14:02 (UTC+8)-
dc.date.available 25-三月-2015 10:14:02 (UTC+8)-
dc.date.issued (上傳時間) 25-三月-2015 10:14:02 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/74022-
dc.description.abstract (摘要) Inspired by the debate about globally uniform governance standards on setting up an Anglo-Saxon model of audit committee, this study investigates whether firms adopting audit committee system vis-à-vis a local governance scheme can improve earnings quality. We exploit a unique setting in Japan where firms are allowed to switch to the audit committee from the statutory auditor board under the conventional two-tier structure. We find that improvements in earnings quality cannot be achieved by merely adopting the audit committee but are reaped by firms that converge to the audit committee with substance. Our results indicate that many Japanese firms may adopt audit committee as a fashionable “label” without embracing shareholder primacy.
dc.format.extent 351875 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Contemporary Accounting and Economics,11(1),61-74
dc.subject (關鍵詞) Corporate governance; Anglo-Saxon audit committee; Statutory auditors; Earnings quality
dc.title (題名) Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/j.jcae.2014.12.004en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1016/j.jcae.2014.12.004en_US