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研究生:張嘉祥
研究生(外文):Chang, Chiahsiang
論文名稱:審計委員會特性與盈餘管理之關聯性-香港之實證研究
論文名稱(外文):The Relationship between Audit Committees Characteristic and Earnings Management - Evidence from Hong Kong
指導教授:周盛德周盛德引用關係邱秀清邱秀清引用關係
指導教授(外文):Chou,ShengteChiu,Hsiuching
口試委員:李慕萱沈大白周盛德邱秀清
口試委員(外文):Lee, MushangShen, DabaiChou,ShengteChiu,Hsiuching
口試日期:2012-06-14
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
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:2012
畢業學年度:100
語文別:中文
論文頁數:44
中文關鍵詞:審計委員會盈餘管理審計委員會特性
外文關鍵詞:audit committeeearnings managementaudit committees characteristic
相關次數:
  • 被引用被引用:9
  • 點閱點閱:414
  • 評分評分:
  • 下載下載:19
  • 收藏至我的研究室書目清單書目收藏:3
審計委員會的主要功能是監察審計程序及內部控制系統,以改善財務報告的品質。本研究以香港788家上市公司為樣本,並根據沙氏法案的規定,將審計委員會的特性分為規模、專業性、獨立性與活動次數,探討審計委員會各種特性對盈餘管理之影響。實證結果顯示,當審計委員會的規模越大,公司盈餘管理的幅度越大,原因可能為規模大的審計委員會運作的效率較差,因此無法達到監督財務報導的效果。而當審計委員會成員中僅具備律師、或當審計委員會成員皆為獨立董事時,可以有效抑制公司盈餘管理的幅度。而審計委員會成員僅具備會計師與審計委員會開會次數與盈餘管理之關聯性,實證結果並不顯著。
The main function of board is to monitor the audit process and internal control systems, to improve the quality of financial reporting. In this study, we used a sample of 788 listed companies in Hong Kong, and in accordance with the provisions of the Sarbanes-Oxley, the characteristics of the audit committee is divided into the size, professionalism, independence and the number of activities to explore the various characteristics of the audit committee on earnings management. The empirical results show that the larger the size of the audit committee will get greater the magnitude of the earnings management. It’s probably due to large size of the audit committee of efficiency compared to, it can not reach the effectiveness of the oversight of financial reporting. When members of the audit committee only with the lawyer, or member of the audit committee are independent directors can effectively suppress the magnitude of the earnings management. A member of the audit committee only with the ac-countant and the audit committee meeting frequency and earnings management asso-ciation, the empirical results are not significant.
中文摘要 .....................iii
英文摘要 .....................iv
致謝辭 .....................v
內容目錄 .....................vi
表目錄 .....................viii
圖目錄 .....................ix
第一章 緒論...................1
第一節 研究背景與動機............1
第二節 研究問題...............3
第三節 研究流程...............3
第四節 論文架構...............4
第二章 文獻探討.................6
第一節 香港審計委員會之規範.........6
第二節 審計委員會特性............7
第三節 審計委員會與盈餘管理.........11
第三章 研究方法.................14
第一節 觀念性架構..............14
第二節 研究假說...............15
第三節 變數定義與衡量............18
第四節 樣本選取與資料收集..........23
第五節 資料分析與實證模型..........24
第四章 實證結果與分析..............27
第一節 敘述性統計分析............27
第二節 相關係數分析.............29
第三節 複迴歸分析..............31
第五章 結論與建議................33
第一節 研究結論...............33
第二節 研究限制與建議............34
參考文獻 .....................35
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