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研究生:胡峻豪
研究生(外文):Chun-Hao Hu
論文名稱:董監事暨重要職員責任保險與審計公費之關聯性研究
論文名稱(外文):The Association between Directors'' and Officers'' Liability Insurance and Audit Fees
指導教授:蘇淑慧蘇淑慧引用關係劉政淮劉政淮引用關係
學位類別:碩士
校院名稱:臺中技術學院
系所名稱:會計資訊系會計與財稅碩士班
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:2011
畢業學年度:99
語文別:中文
論文頁數:41
中文關鍵詞:董監事暨重要職員責任保險審計公費
外文關鍵詞:D&ampO Liability InsuranceAudit Fees
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本研究檢測董監事暨重要職員責任保險與審計公費之關連性,並進一步檢測,保險金額高低是否影響審計公費之高低。本文實證結果發現,已投保董監事暨重要職員責任保險之公司具有較高之審計公費,且董監事暨重要職員責任保險之保險金額亦與審計公費呈現正向相關;然而就已投保董監事暨重要職員責任保險之公司而言,投保金額並不會影響會計師收取審計公費高低。上述結果顯示會計師在決定審計公費時,會將董監事責任險納入審計風險之評估中,然而,若公司已投保董監事責任險,其保險金額之高低對於會計師評估公司審計風險之水準則無影響。本研究為首次探討台灣上市櫃公司購買董監事責任險與審計公費之關連性,期望本研究之實證結果能作為未來審計公費相關研究之參考。

Focusing on Taiwan listed companies, this paper aims to investigate the association between D&O liability insurance and audit fees. The results show that companies with D&O liability insurance have higher audit fees, indicating that auditors price their audit service based on the audit risk. However, we find no evidence between the level of D&O liability insurance and audit fees, suggesting that the audit risk for auditors might not be mitigated by D&O liability insurance.

中文摘要…………………………………………………………………………..i
英文摘要………………………………………………………………………….ii
誌謝………………………………………………………………………………iii
目錄………………………………………………………………………………iv
表目錄………………………………………………………………………….…v
第一章 前言………………………………………………………………….…..1
第二章 文獻探討與假說發展………………………………….………………5
第一節 我國使用董監事責任險狀況及環境背景…………………......…5
第二節 董監事責任險之文獻探討…………………………………….....…6
第三節 審計風險、審計公費與董監事責任險之文獻探討………….......8
第三章 研究設計……………………………………………………………….11
第一節 迴歸模型與變數衡量…………………………………………......11
第二節 樣本選取與資料來源……………………………………….…....16
第四章 實證結果與分析………………………………………………………18
第一節 敘述性統計…………………………………………………..…...18
第二節 多元迴歸模型分析…………………………………………….....20
第三節 敏感性分析………………………………………………………...24
第五章 結論與研究限制……………………………………………………...26
參考文獻………………………………………………………………………..28


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