臺灣博碩士論文加值系統

本研究檢視我國公司內部治理機制與審計品質之關聯性，研究樣本係選取2002-2012年9月同時更換會計師事務所及兩位簽證會計師，並排除同類型事務所間更換者(四大更換至四大，非四大更換至非四大)，共166筆觀察值。
本研究模型以董事會規模、董監事持股比率、董監事股權質押比率、機構法人持股比率、獨立董監席次、股份盈餘偏離差及大股東持股比率來做為衡量公司治理內部機制的代理變數，審計品質以會計師事務所規模做為代理變數。探討當內部機制的代理變數變動時，其審計品質的變化。
本研究實證結果發現，內部機制的七變數，僅董事會規模與機構法人持股比率有顯著正相關，即當董事會規模增大及機構法人持股比率增加時，公司的審計品質也跟著提升。

This study examines the association between Taiwanese internal corporate governance mechanism and audit quality. 166 samples were selected at the both audit partner rotations and audit firm changes based on the population listed firms between 2002 and September 2012. Same types of audit firm changes were excluded, such as big4 changes to big4; non-big4 changes to non-big4.
The research model adopts the size of board, the shareholding ratio of board, the pledged ratio of board members, the shareholding ratio of institution, the number of independent directors, the deviation between voting rights and cash flow rights, and the shareholding ratio of major shareholder as substitute variables for internal corporate governance variables; and auditor changes is the substitute variable for audit quality. The research is to investigate how the audit quality reacts whether the internal corporate governance mechanism changes.
The result found that only the size of board and the shareholding ratio of institution have the significant positive relationship with audit quality, that is, the larger of board size and higher shareholding ratio of institution, the higher of audit quality.

目 錄
圖目錄 i
表目錄 ii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第二章 文獻探討及研究假說建立 6
第一節 公司治理 6
第二節 審計品質 9
第三節 更換會計師 10
第四節 研究假說 13
第三章 樣本與研究方法 17
第一節 資料來源及樣本選取 17
第二節 研究方法 19
第三節 變數定義 21
第四章 實證結果 25
第一節 樣本結果及分類說明 25
第二節 敘述性統計 26
第三節 相關性分析 34
第四節 Logistic 迴歸結果分析 36
第五章 結論與建議 44
第一節 研究結論 44
第二節 研究限制 45
第三節 研究建議 45
參考文獻 47

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