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研究生:郭子建
研究生(外文):Tzu-Chien Kuo
論文名稱:客戶重要性、公司治理與繼續經營疑慮意見
論文名稱(外文):Client Importance, Corporate Governance and Going-concern Opinion
指導教授:官月緞官月緞引用關係
指導教授(外文):Yue-Duan Guan
學位類別:碩士
校院名稱:銘傳大學
系所名稱:會計學系碩士班
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:2008
畢業學年度:96
語文別:中文
論文頁數:54
中文關鍵詞:客戶重要性公司治理繼續經營疑慮意見
外文關鍵詞:client importancecorporate governancegoing-concern opinion
相關次數:
  • 被引用被引用:8
  • 點閱點閱:758
  • 評分評分:
  • 下載下載:149
  • 收藏至我的研究室書目清單書目收藏:0
本文以2002-2006年財務艱困公司為研究對象,探討客戶重要性與公司治理對繼續經營疑慮意見之影響。由於公司治理範疇極廣,本文聚焦於董事會獨立性與內部人持股比例,實證結果發現客戶重要性與會計師出具繼續經營疑慮意見呈現顯著的正向關係,顯示維護聲譽誘因遠超過經濟依存誘因。其次,董監事持股比例越高,越可能對會計師施壓要求其出具無保留意見。至於董事會獨立性是否影響繼續經營疑慮意見之機率,不同代理變數結果各異,未有一致性結論。
Using a sample of listed companies with financial distress during 2002-2006, we examine the impact of client importance and corporate governance on going-concern opinion. Due to the broad coverage of corporate governance, we focus on independence of board and insider shareholdings. The empirical results show that client importance has positive association with going-concern opinion, indicating that reputation protection incentive dominates economic dependence incentive. Further, we find that the higher the directors’ shareholdings, the higher they may press on their auditor to issue a clean report. Finally, the impact of board independence on going-concern opinion depends on the alternative proxy of board independence.
目 錄
頁次
目錄 Ⅰ
表目錄 Ⅱ

第一章 緒論 1
第二章 文獻探討與假說建構 4
第一節 客戶重要性對會計師獨立性之影響 4
第二節 內部人持股比例對會計師獨立性之影響 7
第三節 董事會獨立性對會計師獨立性之影響 9
第四節 影響會計師簽發繼續經營疑慮意見之因素 11
第三章 研究設計 13
第一節 樣本選擇 13
第二節 研究模型與變數定義 14
一、研究模型 14
二、變數定義 17
第三節 資料來源 21
第四章 實證結果 22
第一節 敘述性統計資料 22
一、樣本產業年度分配情形 22
二、敘述性統計表 23
三、相關係數 24
第二節 單變量分析與Logistic迴歸結果 26
一、單變量分析 26
二、Logistic迴歸結果 27
三、額外分析 29
第五章 結論 33
參考文獻 34
附錄 38
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