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研究生:王敬皓
研究生(外文):Chinghow Wang
論文名稱:公司治理、商業互補與審計品質
論文名稱(外文):Corporate Governance, Business Complementarity and Audit Quality
指導教授:許恩得許恩得引用關係
指導教授(外文):Ente Hsu
學位類別:碩士
校院名稱:東海大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:38
中文關鍵詞:公司治理股權結構董事會特性商業互補審計品質
外文關鍵詞:Corporate governanceownership structurecharacteristics of boardbusiness complementarityaudit quality
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公司治理是全球注目的焦點,商業互補是營造公司競爭優勢的新思維。強化公司治理將提升會計師之審計品質,強化商業互補卻會得到相反的效果。本研究探討公司治理對商業互補與審計品質之影響,強調公司股權結構與董事會特性之治理效果,分別以流動負債與進貨比率衡量商業互補的程度;以裁決性應計數作為審計品質的替代變數。本研究發現董事會的規模越大,越能抑制商業互補對審計品質之不良影響;反之,當股東控制權高、控制權與所有權不一致,商業互補對審計品質的影響越惡化。可見改善公司的股權結構與董事會特性具有提昇公司治理的效果,增加外部獨立董事的數量反而降低公司治理之功能。
Corporate governance is a hot issue in the world. Business complementarity is a new business model in sustaining competitive advantage. Designing mechanisms for corporate governance will increase CPAs’ audit quality, but enhancing business complementarity will induce an adverse effect. This paper studies the effects of corporate governance, focusing ownership structure and characteristics of board, on the association between business complementarity and audit quality. The results can be used to examing the effects of corporate governance in Taiwan. Business complementarity is measured by current liabilities over total asset and sales over total sales. Audit quality is measured by discretionary accruals. We find that increasing members in board will mitigate business complementarity to harm CPAs’ audit quality. However, if controlling shareholders have large control rights and control and cash flow rights of controlling shareholders are divergent, business complementarity will exacerbate to harm audit quality. The results indicate that the corporate governance mechanisms had obvious effects in Taiwan, but the mechanism of outside director still need to be improved.
中文摘要 I
英文摘要 II
目錄 III
圖目次 IV
表目次 V

壹 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 論文架構 3
第四節 研究結果與貢獻 6
貳 文獻回顧與假說發展 7
第一節 公司治理 7
第二節 商業互補 12
第三節 審計品質 15
第四節 假說發展 19
參 變數衡量與研究設計 22
第一節 變數衡量 22
第二節 研究模型 26
第三節 樣本選取 27
肆 實徵分析 29
第一節 敘述統計 29
第二節 模型檢測 29
第三節 實徵結果 31
第四節 敏感性測試 35
伍 結論與建議 38
參考文獻 39
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