臺灣博碩士論文加值系統

近年來不符合會計原則規定而被要求重新編製之財務報導越來越多，其導致投資者蒙受極大的損失，更連帶影響社會大眾對會計師之信任感。因此，公司治理機制與外部審計人員議題漸漸受到國內外的關注。本研究以有發生財務報表重編之台灣上市、櫃公司為研究對象，探討公司審計委員會機制之設置與聘任產業專家會計師對財務報表重編之影響。實證結果指出，公司有審計委員會之設置時，審計委員為維護其個人聲譽，會要求會計師提供較高品質之審計服務以確保財務報表品質，降低財報發生重編之可能性，而當公司未設有審計委員會機制時，扮演公司外部財報監督角色之會計師顯得重要，如能選任產業專精者，因其對特定產業之環境較熟悉能更及時發現問題，並提出合適的改善建議，亦使財務報表需要重新編製的可能性降低。

Recently, more and more financial statements have been required to restated because they do not meet the accounting principles and resulted in great investors’ losses, which in turn affects the publics trust in accountants. Corporate governance mechanisms and external auditors issues have received attention. This study used the samples required to restated financial statements to explore the impact of audit committee and the appointment of industrial expert accountants on the reorganization of financial statements. The empirical results show that when audit committee exists in company, in order to maintain its personal reputation, it will require accountants to provide higher audit services to ensure the quality of financial statements and reduce the possibility of reorganization of financial reports. When audit committee does not exist, accountants play an important role of financial reporting supervision. If they can choose industry specialization, they will be able to find problems, and propose appropriate improvement suggestions, which may also reduce restatements.

目　　錄
第一章 緒論 1
第一節 研究動機及背景 1
第二節 研究目的 3
第三節 研究貢獻 5
第四節 研究架構與流程 6
第二章 文獻探討 8
第一節 審計委員會的起源與發展 8
第二節 審計委員會的責任與專業性 12
第三節 產業專家會計師 15
第四節 財務報表之重編 20
第三章 假說發展與研究方法 21
第一節 假說發展 21
第二節 變數衡量 24
第三節 研究模型 29
第四節 研究期間、樣本選取與資料來源 31
第五節 資料分析方法 32
第四章 實證結果與分析 33
第一節 敘述性統計 33
第二節 相關係數分析 36
第三節 單變量分析 39
第四節 羅吉斯迴歸分析 41
第五章 結論與建議 47
第一節 研究結論 47
第二節 研究限制與建議 48
參考文獻 49

表目錄
表3-1研究變數之衡量方式 27
表3-2樣本篩選過程 31
表4-1敘述性統計 35
表4-2 PEARSON及SPEARMAN相關係數 37
表4-3 單變量差異檢定 40
表4-4 是否設置審計委員之實證結果 42
表4-5 審計委員會專業性之實證結果 43
表4-6 是否設置審計委員會且聘任產業專家會計師之實證結果 45
表4-7 審計委員會專業性與選任產業專家會計師之實證結果 46

圖目錄
圖1 1研究流程圖 7

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