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研究生:黃燕玉
研究生(外文):Yen-yu Huang
論文名稱:審計品質、賠款準備金管理、現金持有與公司治理之關係
論文名稱(外文):Audit Quality, Reserve Management, Cash Holdings and Corporate Governance
指導教授:賴志仁賴志仁引用關係言午文彥
指導教授(外文):Gene LaiWen-yen Hsu
學位類別:博士
校院名稱:逢甲大學
系所名稱:商學研究所
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
論文出版年:2010
畢業學年度:99
語文別:英文
論文頁數:138
中文關鍵詞:現金持有賠款準備金管理審計品質公司治理
外文關鍵詞:Reserve ManagementAudit QualityCash HoldingsCorporate Governance
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This dissertation consists of three essays. Our first essay examines the relation between lead auditor tenure and financial misstatements. The second essay studies the relation between reserve management and a set of audit committee characteristics of U.S. stock property-liability insurers. The third essay investigates the impact of board and finance committee characteristics on insurers’ cash holdings using a sample of 1,809 U.S. stock property-liability insurer-year observations.
TABLE OF CONTENTS
TABLE OF CONTENTS ii
LIST OF TABLES iv

MANUSCRIPT 1
Auditor Tenure, Industry Specialization, and Financial Misstatement: Evidence from Taiwan 1~44

MANUSCRIPT 2
Reserve Management and Audit Committee Characteristics: Evidence from U.S. Property-Liability Insurance Companies 45~94

MANUSCRIPT 3
Corporate Governance and Cash Holdings: Evidence from the U. S. Property-Liability Insurance Industry 95~133
MANUSCRIPT 1
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MANUSCRIPT 2
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