臺灣博碩士論文加值系統

本研究基於全球皆以推動公司治理之趨勢，及台灣新修正證券交易法之改革主要在引進獨立董事及建立審計委員會制度，而審計委員會係以審核財務報表為主，可以提供董事會更完整的意見，因此審計委員會之設置可以加強董事及監察人之獨立性及輔助提昇董事會的專業經營能力。因而，推論審計委員會之特性可提升會計資訊品質。本研究將會計資訊品質分為保守性、平穩性、時效性與持續性四構面，以2008年有設置審計委員會或準審計委員會之上市櫃、興櫃公司為研究對象。研究結果發現，審計委員會獨立性與會計資訊品質之保守性、平穩性、時效性呈正向關係；而審計委員會專業性與會計資訊品質之保守性、平穩性、持續性呈正向關係。此研究結果顯示，具有獨立董事與專業人員之審計委員會，可以健全公司治理環境，且有效協助及監督公司財務報告之過程，以提升公司會計資訊品質。

In this study, based on global corporate governance are required to promote the trend, and Taiwan, the new amendments to the Securities Exchange Act of reform mainly in the introduction of independent directors and the establishment of audit committee system, and the Audit Committee based on audited financial statements mainly to provide more complete views of the Board of Directors therefore set up the audit committee can strengthen the independence of directors and supervisors of the Board of Directors and supporting professionals to enhance viability of the system. Thus, the inference of the characteristics of the Audit Committee to enhance the quality of accounting information. In this study, the quality of accounting information is divided into conservative, stability, timeliness and continuity of the four dimensions in order to have set up in 2008 the Audit Committee or the Audit Committee of Listed prospective cabinet, emerging targets for the study. The results showed that the independence of the Audit Committee and conservative accounting information quality, and a smooth and positive relationship between timeliness; and professionalism of the Audit Committee and conservative accounting information quality, and a smooth and continuous positive relationship. The study results show that independent directors and professionals of the Audit Committee, you can improve the corporate governance environment, and effective assistance and supervision of the company's financial reporting process, in order to enhance the quality of accounting information.

中文摘要　．．．．．．．．．．．．．．．．．．．． iii
英文摘要　．．．．．．．．．．．．．．．．．．．． iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．． v
內容目錄　．．．．．．．．．．．．．．．．．．．． vi
表目錄　　．．．．．．．．．．．．．．．．．．．． viii
圖目錄　　．．．．．．．．．．．．．．．．．．．． ix
第一章　　緒論．．．．．．．．．．．．．．．．．． 1
　　第一節　　研究背景與動機．．．．．．．．．．． 1
　　第二節　　研究問題與目的．．．．．．．．．．． 6
　　第三節　　研究流程與章節架構．．．．．．．．． 7
第二章　　文獻探討．．．．．．．．．．．．．．．． 9
　　第一節　　審計委員會簡介．．．．．．．．．．． 9
　　第二節　　審計委員會相關文獻．．．．．．．．． 17
　　第三節　　會計資訊品質．．．．．．．．．．．． 22
　　第四節　　審計委員會與會計資訊品質．．．．．． 37
第三章　　研究方法．．．．．．．．．．．．．．．． 41
　　第一節　　觀念性架構．．．．．．．．．．．．． 41
　　第二節　　研究假說．．．．．．．．．．．．．． 43
　　第三節　　變數定義與衡量．．．．．．．．．．． 48
　　第四節　　樣本選取與資料蒐集．．．．．．．．． 56
　　第五節　　實證模型．．．．．．．．．．．．．． 59
　　第六節　　資料分析方法．．．．．．．．．．．． 62
第四章　　實證結果與分析．．．．．．．．．．．．． 63
　　第一節　　敘述性統計分析．．．．．．．．．．． 63
　　第二節　　相關係數分析．．．．．．．．．．．． 65
　　第三節　　複迴歸分析．．．．．．．．．．．．． 68
第五章　　結論與建議．．．．．．．．．．．．．．． 72
　　第一節　　研究結論．．．．．．．．．．．．．． 72
　　第二節　　研究限制與建議．．．．．．．．．．． 74
參考文獻．．．．．．．．．．．．．．．．．．．．． 75

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證券交易法，第14條之5，第1項，第10款，「．．．」。








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