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研究生:謝佳君
研究生(外文):Chia-chun Hsieh
論文名稱:股權結構、董事會組成與審計品質對財務報表重編關聯性之研究
論文名稱(外文):Owner structure,Board of Director composition and audit quality Affiliated with fianacial statement restatement
指導教授:張瑞當張瑞當引用關係
指導教授(外文):Ruey-Dang Chang
學位類別:碩士
校院名稱:國立中山大學
系所名稱:企業管理學系研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:60
中文關鍵詞:審計品質董事會組成股權結構公司治理
外文關鍵詞:corporate governanceboard of director compositionownership structureaudit quality
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財務報表品質的優劣,會直接影響投資大眾對市場的信心,健全制度下的公司治理有助於提升企業財務報表的品質,政府為提升企業對公司治理的重視,近年來不斷修正相關法規,期望透過制度上的修正,加強企業公司治理的績效,以避免因企業財務舞弊而造成投資人的巨額財物損失。而企業發生財務弊案最主要的因素來自於財務報表的不實表達,財務報表重編更可能是財務不實表達的起源。本研究主要目的在探討公司治理中股權結構、董事會組成與審計品質,是否會影響財務報表重編,實證結果顯示股權結構中機構投資人持股比率愈高,財務報表重編機率愈高,符合利益衝突假說;審計品質中企業委託4大會計師事務所查核財務報表較不易發生財務報表重編,而當會計師事務所查核企業的非審計服務公費愈具重大性者,財務報表發生重編的機率愈高。
Financial statement quality can directly affect investor confidence. Corporate governance in well-functioning mechanisms can improve Financial statement quality. Recently, in order to enhance corporate governance performance, avoid financial fraud, and protect investors, the government constantly amend the related rules. Financial fraud is most through misstated financial reports, and even fraudulent misstatement may result from financial statement restatement. The purpose of the study is to examine whether ownership structure, board of director composition, and audit quality in corporate governance are associated with financial statement restatement. Empirical results show that in ownership structure the higher stock proportion of the institutional investors, the probability of financial statement restatement is higher. It is consistent with conflict of interest hypothesis. In audit quality, the enterprises have lower occurrence rates of financial statement restatement while they hire the big 4 accounting firms to audit their financial statements. Furthermore, when accounting firms provide non-audit services to their audit clients, the higher significance of non-audit fees, occurrence rates of financial statement restatement are higher.
目 錄
致謝詞………………………………………………………………………………Ⅰ
中文摘要……………………………………………………………………………Ⅱ
英文摘要……………………………………………………………………………Ⅲ
目錄…………………………………………………………………………………Ⅳ
圖目錄………………………………………………………………………………Ⅵ
表目錄………………………………………………………………………………Ⅵ
第一章 緒論………………………………………………………………………1
第一節 研究背景……………………………………………………………1
第二節 研究動機及目的……………………………………………………2
第三節 研究架構……………………………………………………………6
第四節 研究流程……………………………………………………………7
第二章 文獻探討與研究假說……………………………………………………8
第一節 公司治理……………………………………………………………8
第二節 股權結構………………………………………………………… 12
第三節 董事會組成……………………………………………………… 15
第四節 審計品質………………………………………………………… 17
第三章 研究設計……………………………………………………………… 21
第一節 研究架構………………………………………………………… 21
第二節 研究樣本………………………………………………………… 22
第三節 變數衡量………………………………………………………… 23
第四節 驗證方式………………………………………………………… 27
第四章 實證結果與方析……………………………………………………… 29
第一節 樣本敘述性統計………………………………………………… 29
第二節 Pearson 相關係數……………………………………………… 34
第三節 Mann-Whitney 檢定………………………………………………37
第四節 Logistic 迴歸分析………………………………………………38
第五章 結論與建議…………………………………………………………… 43
第一節 研究結論與貢獻………………………………………………… 43
第二節 研究限制與建議………………………………………………… 45
參考文獻………………………………………………………………………… 46
中文部分 …………………………………………………………………… 46
英文部分 ………………………………………………………………… 47
參考文獻
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1. 方俊儒、莊勝傑與蔡宛婷,2008,公司治理機制對財務報表盈餘品質的影響-以管理者使用應計項目的動機來看,今日會計,第111期(6月):68-74。
2. 方俊儒、莊勝傑與蔡宛婷,2008,公司治理機制對財務報表盈餘品質的影響-以管理者使用應計項目的動機來看,今日會計,第111期(6月):68-74。
3. 李建然、許書偉與陳政芳,2003,非審計服務與異常應計數之關聯性研究,會計評論,第37期(7月):1-30。
4. 李建然、許書偉與陳政芳,2003,非審計服務與異常應計數之關聯性研究,會計評論,第37期(7月):1-30。
5. 張瑞當、方俊儒與曾玉琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第24卷1期:17-39。
6. 張瑞當、方俊儒與曾玉琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第24卷1期:17-39。
7. 張漢傑,2008,股權控制行為對公司價值的影響力,會計研究月刊,第275期:88-97。
8. 張漢傑,2008,股權控制行為對公司價值的影響力,會計研究月刊,第275期:88-97。
9. 薛敏正、林嬋娟與林秀鳳,2008,董事會特性與財務報告重編,交大管理學報,第28卷第2期:73-103。
10. 薛敏正、林嬋娟與林秀鳳,2008,董事會特性與財務報告重編,交大管理學報,第28卷第2期:73-103。
11. 薛健宏,2008,董監事持股、盈餘平穩化與企業風險之關聯性研究,會計評論,第46期(1月):107-130。
12. 薛健宏,2008,董監事持股、盈餘平穩化與企業風險之關聯性研究,會計評論,第46期(1月):107-130。
 
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