臺灣博碩士論文加值系統

會計師的聘任及報酬決定通常是董事會的職責，若公司設有審計委員會時，將由審計委員會進行決議，並在簽證會計師執行查核工作時，與會計師進行討論，制定審計公費。審計委員會為獨立的內部治理機制，在財務報告失敗的情況下，其聲譽將面臨風險，因此，為了確保財務報告品質，會要求會計師投入更多的工作，審計公費較高，但同時，監督較好的審計委員會代表對會計師的控制風險較低，亦可減少審計工作，審計公費較少。此外，當審計委員會成員具備會計財務專業知識時，亦能夠更有效地在財務報告過程中履行其監督職責，並對審計公費之制定造成影響。
本篇研究以2011至2016為樣本期間，探討台灣上市、櫃公司設置審計委員會及其專業性對審計公費的影響。實證結果顯示，公司設有審計委員會時，審計公費較高，表明審計委員會成員為保護個人聲譽，會傾向於要求會計師提供高品質的審計服務，故願意支付較高的審計公費。此外，當審計委員會成員具備會計財務專長時，亦會要求高品質的審計服務，審計公費較高。

Appointment and remuneration of auditors is usually responsibility of board of director. If the companies set up an audit committee, the audit committee will be responsible for relate decisions and audit fees. The audit committee is an independent internal governance mechanism, their reputations would be at risk in the case of financial reporting failure. Therefore, in order to ensure financial reporting quality, the audit committee will require auditors work more, then audit fees will increase. But at the same time, great mentorship from audit committee represents a lower control risk for the auditor. Audit work can be reduced and audit fees decrease. In addition, when members of the audit committee have accounting financial expertise, they can also perform their monitoring responsibilities more effectively during the financial reporting process and have an impact on audit fees.
This paper uses the period from 2011 to 2016 as a sample period to explore the impact of audit committee and its expertise on the audit fee of listed company in Taiwan. The empirical results show that when audit committee exists in company, audit fees increase. The result indicates that the members of the audit committee tend to require the auditors to provide high-quality audit services in order to protect their personal reputation, and therefore must pay higher audit fees. In addition, when members of the audit committee own accounting financial expertise, they will also require high-quality auditing services with higher audit fees.

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 3
第三節 研究貢獻 4
第四節 研究架構與流程 5
第二章 文獻探討 7
第一節 審計委員會的起源與發展 7
第二節 審計委員會的責任與專業性 12
第三節 審計公費 14
第三章 假說建立與研究方法 18
第一節 假說建立 18
第二節 變數衡量 22
第三節 實證模型 27
第四節 研究期間、樣本選取與資料來源 29
第五節 資料分析方法 31
第四章 實證結果分析 32
第一節 敘述性統計 32
第二節 相關係數分析 35
第三節 單變量分析 38
第四節 普通最小平方法 42
第五章 結論 46
第一節 研究結論 46
第二節 研究限制及建議 47
參考文獻 48
一、中文部分 48
二、英文部分 48

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