臺灣博碩士論文加值系統

隨著經濟的發展，近幾年企業對財務審計的需求增多，同時會計信息失真的問題也頻頻發生。這些現象的發生究其根本是會計師審計質量的不佳，這不僅影響單個企業的名譽，還會阻礙整個行業的發展。為了有效監督會計師的審計品質，審計委員會之間形成了越發緊密的網絡形態。本文使用近幾年中國上市公司審計委員會數據，構建了以審計委員會為網絡節點，研究上市公司在審計委員會網絡中的中心性對審計質量的影響。研究發現:中心性的提高對審計委員會審計質量存在正向影響。越是處於審計委員會網絡的中心，越會降低公司可操縱應計盈餘的動機，也不需要通過外部的知名會計師事務所或者支付高額的審計費用來提高審計品質。基於審計質量在審計委員會網絡中結構優化的視角提出相應政策建議。

The primary objective of this thesis is to investigate whether and how audit committee network, as measured by its centrality, affects audit quality. Using a sample of listed firms in China, I summary my findings as follows: First, I find that firms with better-connected audit committee (i.e, higher centrality) have lower discretionary accruals than those with worse-connected audit committee. Second, I find that firms with better-connected committee have less incentive to employ Big4 auditors than those with worse-connected committee. Finally, firms with better-connected committee have lower audit fee relative to those with worse-connected committee. Taken together, I find that audit committee has a positive effect on audit quality.

壹、緒論 1
貳、研究框架 3
參、文獻探討 4
第一節、機制背景 4
第二節、文獻綜述 7
肆、研究設計 12
第一節、理論分析與假說的提出 12
第二節、研究方法 14
伍、實證結果 23
第一節、敘述性統計 23
第二節、相關性分析 25
第三節、回歸分析 29
陸、進一步檢測與敏感性分析 32
第一節、進一步檢測 32
第二節、敏感性分析 37
柒、研究結論與建議 39
第一節、研究結論 39
第二節、研究限制與未來研究建議 40
捌、參考文獻 41

表1 樣本篩選狀況表 48
表2 變量定義表 49
表3-1 可操縱應計盈餘之敘述性統計 50
表3-2 知名會計師事務所審計之敘述性統計 51
表3-3 審計公費之敘述性統計 52
表4-1 可操縱應計盈餘之Person相關性分析 53
表4-2 知名會計師事務所審計之Person相關性分析 54
表4-3 審計公費之Person相關性分析 55
表5-1 審計委員會網絡中心性與可操縱應計盈餘影響之回歸分析 56
表5-2 審計委員會網絡中心性與知名會計師事務所審計影響回歸分析 57
表5-3 審計委員會網絡中心性與審計公費之影響回歸分析 58
表6-1 審計委員會網絡聚集性與可操縱應計盈餘影響之回歸分析 59
表6-2 審計委員會網絡聚集性與知名會計師事務所審計影響之回歸分析 60
表6-3 審計委員會網絡聚集性與審計公費之影響之回歸分析 61
表7 審計委員會網絡中心性與知名會計師事務所審計影響回歸分析 62
表8-1 審計委員會網絡中心性與知名事務所審計影響之回歸分析 63
表8-2 審計委員會網絡中心性與審計公費影響之回歸分析 64

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