臺灣博碩士論文加值系統

為了強化公司治理，我國證券交易法於2006年引進獨立董事及審計委員會制度，另證期局於2013年進一步要求強制設置審計委員會之適用範圍，2017年所有公開發行公司將全面設置審計委員會。國內審計公費因與國際財務報導準則(IFRS）接軌之際，使得有將近九成的企業揭露其審計公費。在審計公費大幅揭露的情境下，加上管制機構分階段強制推動審計委員會之際，使得本研究得以檢視審計委員會特性(設置與否、規模大小、開會次數、財務專業性及性別多元性)對審計公費的影響。 本研究選取2009年至2013年審計與非審計公費齊全的台灣上市櫃公司，共計7,983筆觀察值。實證結果發現審計委員會的設置、規模大小、開會次數、具財務專長與女性成員皆可提升審計公費。

The Securities Exchange Law introduces independent directors and audit committee system in 2006 to strengthen corporate governance. The Securities and Futures Bureau of Taiwan further expand the scope of mandatory audit committee in 2013 and require all public companies should set audit committee no later than 2017. Since nearly 90% firms disclose audit fees due to convergence to IFRS and the regulatory bodies mandate audit committee in stages, therefore this study can examine the impact of audit committee characteristics(consisting of audit committee setting, audit committee size, audit committee meeting frequency, audit committee financial expertise, audit committee gender diversity ) on audit fees. This study selects all listed companies with complete audit and non-audit fees data during 2009-2013, including 7,983 observations. The empirical results find that audit committee setting, audit committee size, audit committee meeting frequency, audit committee with financial experts and female members all increase audit fees.

目錄----------------------------------------------------------------------------Ⅰ
圖目錄-------------------------------------------------------------------------Ⅱ
表目錄-------------------------------------------------------------------------Ⅲ
第一章 緒論------------------------------------------------------------------1
第二章 文獻探討與假說設定-------------------------------------------4
第一節 審計委員會規範與職責-------------------------------------4
第二節 審計公費揭露規範及決定因素----------------------------6
第三節 審計委員會設置及特質-------------------------------------7
第三章 研究設計----------------------------------------------------------10
第四章 實證分析----------------------------------------------------------15
第一節 敘述統計量分析--------------------------------------------15
第二節 審計委員會之特性對審計公費的影響(組間分析)- -20
第三節 審計委員會之特性對審計公費的影響(組內分析)-- 25
第五章 結論與建議------------------------------------------------------29
參考文獻---------------------------------------------------------------------30

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