臺灣博碩士論文加值系統

近年來，審計委員會在各國公司治理中扮演著不可或缺的角色，我國也不落人後於2006年引進審計委員會制度以改善舊有監察人制度。本文針對2006年至2017年我國有設置審計委員會之上市櫃公司，分別研究審計委員會規模及審計委員會開會次數對財務報表品質之影響。實證結果顯示審計委員會規模越大，財務報表品質越好，審計委員會開會次數越多，財務報表品質則越差。此外，審計委員會的設置方式可區分為自願設置及被法規強制設置。本研究著重於自願設置審計委員會之企業作進一步探討。研究結果顯示自願設置審計委員會之企業，雖然其審計委員會規模不會顯著影響當期財務報表品質，但能提升次期財務報表品質，另一方面，其審計委員會開會次數越多，當期及次期財務報表品質越差。

Recently, audit committee has played an indispensable role in corporate governance. Taiwan also introduced the audit committee in 2006 to substitute the supervisors. In this study, the listed companies with audit committee from 2006 to 2017 are used to investigate the relationships of audit committee size, audit committee meeting frequency, and financial statement quality. The empirical results show that the bigger audit committee size, the better financial statement quality. Moreover, the more audit committee meeting frequency, the worse financial statement quality. In addition, I further focuses on the firms that voluntary establish the audit committee. The results show that although audit committee size is not significantly related to the financial statement quality in the year of audit committee establishment, it is significantly positive related in the second year of audit committee establishment. On the other hand, the audit committee meeting frequency is negatively related to the financial statement quality in the second year of audit committee establishment.

書名頁 i
論文口試審定書 ii
中文摘要 iii
英文摘要 iv
誌謝 v
目錄 vi
表目錄 vii
第一章、緒論 1
第二章、文獻探討 5
第一節 審計委員會 5
第二節 審計委員會特質與財務報表品質 11
第三章、研究設計 14
第一節 研究假說 14
第二節 資料來源及樣本選取 18
第三節 實證模型及變數定義 20
第四章、實證結果分析 27
第一節 敘述性統計及相關係數分析 27
第二節 迴歸結果分析 33
第三節 額外測試 38
第四節 敏感性分析 45
第五章、結論 51
參考文獻 54

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