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研究生:李奕萱
論文名稱:審計委員會與財務報表品質之關聯性
論文名稱(外文):The relation between the audit committee and the quality of financial reporting.
指導教授:林美花林美花引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計研究所
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:2011
畢業學年度:99
語文別:中文
論文頁數:81
中文關鍵詞:審計委員會公司治理財務報表品質
外文關鍵詞:Audit committeecorporate governancequality of financial reporting
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我國為改善公司治理制度,於2005年12月20日立法院三讀通過大幅修正證券交易法,引進審計委員會制度。審計委員會較獨立董事更專注於財務面之監督,故本研究之研究期間為1998年至2010年,以設置審計委員會之企業為樣本,進行配對,以探討審計委員會與企業財務報表品質之關聯性。
研究結果顯示,假說一:設置審計委員會或準審計委員會之企業財務報表品質優於未設置者;及假說二:設置審計委員會或準審計委員會後之企業財務報表品質優於設置前,二者皆不成立。
設置審計委員會目前已是公司治理發展的趨勢,我國既已立法引進審計委員會制度,主管機關應評估企業設置審計委員會後實際之運作情形,是否達到預期之效果,並做必要之修改或配套措施,以使審計委員會之設置不流於形式。

In Taiwan, for the purpose of improving the corporate governance and introducing regulation of the audit committee, the Securities and Exchange Act was revised and passed by the Legislative Yuan for the Third Reading on 20 December, 2005. This study takes companies had established the audit committee between 1998 and 2010 as a sample so as to discuss the relation between the audit committee and the quality of financial reporting.
The result of our research revealed that, the first hypothesis: “the quality of the financial reporting of the company with the audit committee is superior” and the second hypothesis: ” the quality of the financial reporting of the company after establishing the audit committee is superior” were both not sustained.
Establishing the audit committee has become the trend in the development of corporate governance. Besides the regulations enacted, it’s of greater importance to evaluate the substantive effectiveness than the surficial form of the audit committee in companies.

第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 4
第三節 研究架構 4
第四節 研究貢獻 5
第貳章 文獻探討 6
第一節 公司治理 6
第二節 代理問題 15
第三節 我國公司治理制度 17
第四節 獨立董事與審計委員會相關文獻探討 29
第參章 研究方法與假說 34
第一節 研究假說 34
第二節 研究方法與實證研究模型 36
第三節 資料來源及樣本選取 48
第肆章 實證結果與分析 54
第一節 敘述性統計 54
第二節 設置與未設置審計委員會之企業於設置後期間之比較 60
第三節 設置與未設置審計委員會之企業於設置前期間之比較 63
第四節 設置審計委員會之企業設置前後之比較 66
第五節 設置與未設置審計委員會之企業設置前後之比較 69
第六節 小結 72
第伍章 研究結論、限制與建議 73
第一節 研究結論 73
第二節 研究限制 74
第三節 研究建議 75
參考文獻 76

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