臺灣博碩士論文加值系統

本研究主要目的係探討我國上市櫃公司管理當局自願性設置審計委員會之動機。我國公司法是採董事會、監察人雙軌制，引進審計委員會制度，外界難免對於監察人與審計委員會兩者的功能是否重疊產生質疑。國外審計委員會制度已實行多年，有鑑於國外企業組織、資本結構等大環境與國內的差異，本研究以國內有獨立董事之上市櫃公司，篩選後計450 家上市櫃公司為樣本，根據年報中得出審計委員會之相關資訊。
本研究使用多變量Logit 迴歸進行資料分析。預期影響管理當局設置審計委員會的因素：資本結構、成長性、獨立董事比例、管理者所有權、公司規模、董事長兼任總經理、籌措資本與新上市櫃公司等。研究結果顯示當公司規模較大與未來成長性較高的公司，管理當局較有動機自願設置審計委員會。

This study attempts to examine the incentives of the managers in the publicly listed companies which implemented the Audit Committee appointment system voluntarily in Taiwan. The Business Law in Taiwan adopts double-track system including the board of directors and supervisors. Some professors and specialists expressed their concern over the overlapping functions of having the Audit Committee and the supervisory system
concurrently. Although the Audit Committee appointment system has been implemented in other countries for many years, yet it has just been initiated in Taiwan recently. Since the external environment such as capital market and business operations are different between Taiwan and well-developed countries, the effectiveness and results of the Audit Committee in Taiwan is expected to be different from those of other countries. This work employs the relevant data on the Audit Committee from each company’s annual
report for 450 publicly listed companies.
This study uses Logit regression model to examine the determinants for voluntary Audit Committee of publicly listed companies which having independent directors. The factors affecting a company to appoint an Audit Committee include debt ratio, growth opportunities, the ratio of independent directors to total directors, management ownership, firm size, the Chairman of the board pluralizing CEO, capital raising, and the initial public offerings. The empirical results indicate that the larger the size and the more potential growth of a company is, the more possible the company having a voluntary Audit Committee is.

目錄
第一章緒論............................................................................................................ 1
第一節研究背景與動機........................................................................................ 1
第二節研究目的.................................................................................................... 3
第三節研究流程.................................................................................................... 4
第貳章文獻探討.................................................................................................... 6
第一節審計委員會................................................................................................ 6
第二節管理當局自願性揭露動機之相關理論.................................................... 9
第三節國內外相關實證研究...............................................................................11
第參章研究方法.................................................................................................. 14
第一節研究假說.................................................................................................. 14
第二節研究設計與變數定義.............................................................................. 18
第三節研究期間、資料蒐集與樣本選取.......................................................... 22
第肆章實證結果與分析...................................................................................... 25
第一節各變數敘述性統計資料分析.................................................................. 25
第二節LOGISTIC 迴歸分析................................................................................ 27
第伍章結論與建議.............................................................................................. 33
第一節研究結論.................................................................................................. 34
第二節研究限制.................................................................................................. 36
第二節對後續研究者之研究建議...................................................................... 37
參考文獻.............................................................................................................. 38
表目錄
【表2-1】美國審計委員會設立之歷程表......................................................... 7
【表2-2】審計委員會國內外相關文獻.............................................................11
【表2-3】設置審計委員會之相關研究結果整理............................................ 13
【表3-1】樣本公司產業別審計委員會設置情況............................................ 23
【表3-2】研究樣本篩選情況............................................................................ 23
【表3-3】樣本明細表........................................................................................ 24
【表4-1】各自變數依設置審計委員會與否分類之敘述統計量彙總表........ 26
【表4-2】自變數PEARSON 相關係數表.......................................................... 28
【表4-3】LOGISTIC 迴歸模式彙總表.............................................................. 29
【表5-1】實證結果彙總表................................................................................ 33
【表5-2】各自變數依設置審計委員會與否分類之平均數檢定.................... 35
圖目錄
【圖1-1】研究流程圖......................................................................................... 5

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