跳到主要內容

臺灣博碩士論文加值系統

(3.235.227.117) 您好!臺灣時間:2021/08/01 22:58
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:周易成
研究生(外文):Yi-Chen Chou
論文名稱:審計委員會特性與會計師獨立性-中國之實證
論文名稱(外文):Audit Committees Characteristic and Auditor Independence - Evidence from China
指導教授:邱秀清邱秀清引用關係周盛德周盛德引用關係
指導教授(外文):Hsiu-Ching ChiuShehg-Te Chou
口試委員:薛富井李慕萱
口試委員(外文):Fu-Jing ShiueMu-shang Lee
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:59
中文關鍵詞:審計委員會財會專業性持股比例會計師獨立性
外文關鍵詞:audit committeefinancial expertisestockownauditor independence
相關次數:
  • 被引用被引用:1
  • 點閱點閱:407
  • 評分評分:
  • 下載下載:16
  • 收藏至我的研究室書目清單書目收藏:2
審計委員會為公司董事會的一個專業委員會,紐約證交所與藍帶委員會(Blue Ribbon Committee, BRC)認為審計委員會的終極權利與職責是對會計師進行篩選、評價以及是否適任或撤換,故審計委員會扮演非常重要的角色。本研究根據過去文獻,以中國大陸A股上市公司為樣本,探討審計委員會之設立及其特性,是否會影響會計師出具意見之獨立性。
本研究所探討之審計委員會特性包含審計委員會規模、審計委員會是否具備財會專家以及審計委員會成員持有之股數。實證結果顯示,當中國大陸A股上市公司設立審計委員會且審計委員會規模較小、財會專業比例較高以及持股比例較低時,會計師在對企業出具繼續經營疑慮意見時,較能抵抗管理當局之壓力,以維持其出具保留意見或修正式無保留意見之獨立性。

Audit Committee is a professional committee of the of the Board of Directors. The New York Stock Exchange and the Blue Ribbon Commission (the Blue Ribbon Committee, the BRC) is the ultimate rights and responsibilities of the Audit Committee for accountants, screening, evaluation, and competency or replaced, so the audit committee plays a very important role. In this study, based on past literature, the Chinese mainland A-share listed companies as samples to investigate the establishment of the Audit Committee and its characteristics, will affect the independence of the opinion of certified public accountants.
The audit committee characteristics of this research to contain the size of the Audit Committee, the Audit Committee have financial expertise, as well as the number of shares held by members of the Audit Committee. The empirical results show that when the Chinese mainland A-share listed companies establish an audit committee and the smaller of the Audit Committee, the accounting profession a higher proportion of lower stake, accountants continue to operate doubts views of the enterprise shall be better able to resist management authorities the pressure to maintain issued a qualified opinion or repair a formal reservations independence.

內容目錄
中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝辭  ..................... 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............... 5
  第三節  研究流程............... 6
  第四節  論文架構............... 7
第二章  文獻探討................. 8
  第一節  會計師獨立性之相關研究........ 8
  第二節  審計委員會特性之相關研究....... 17
  第三節  審計委員會特性與會計師獨立性之相關研究 23
第三章  研究方法................. 25
  第一節  觀念性架構.............. 25
  第二節  研究假說............... 26
  第三節  變數定義與衡量............ 29
  第四節  樣本選取與資料來源.......... 34
  第五節  實證模型............... 35
  第六節  實證分析方法............. 37
第四章  實證結果與分析.............. 38
  第一節  敘述性統計分析............ 38
  第二節  相關分析............... 40
  第三節  羅吉斯迴歸分析............ 43
第五章  結論與建議................ 46
  第一節  研究結論............... 46
  第二節  研究建議............... 49
第三節  研究限制............... 49
參考文獻 ..................... 50

表目錄
表 2-1 會計師獨立性定義分類表........... 10
表 3-1 本研究之變數彙總表............. 33
表 4-1 模型1之敘述性統計分析........... 38
表 4-2 模型2之敘述性統計分析........... 40
表 4-3 模型1之皮爾森相關係數矩陣......... 41
表 4-4 模型2之皮爾森相關係數矩陣......... 42
表 4-5 模型1之羅吉斯迴歸............. 43
表 4-6 模型2之羅吉斯迴歸............. 45

圖目錄
圖 1-1 研究流程圖.................. 6
圖 3-1 觀念性架構圖................. 25























一、中文部分
上海證券交易所(2010),數據統計[線上資料],來源:http://www.sse.com.cn/sseportal/ps/zhs/hqjt/hqjy.shtml [No Date]。

于學宇(2003),高階經理人、公司治理與經營績效之研究,中山大學企業管理學系研究所未出版之碩士論文。

中華人民共和國上市公司治理準則,第52條,「…」。

中華人民共和國上市公司治理準則,第54條,「…」。

中華人民共和國企業內部控制基本規範,第13條,第1款,「…」。

中華人民共和國財政部(2006),中國註冊會計師審計準則[線上資料],來源:http://xj.mof.gov.cn/lanmudaohang/caizhengjiancha/200805/t20080524_40383.html [No Date]

王雄元,管考磊(2006),關於審計委員會特徵與資訊披露品質的實證研究,審計研究,(6),42-49。

王穎,王平心,吳清華(2006),審計委員會特徵對上市公司盈餘管理的研究,當代經濟管理,28(6),101-106。

王躍堂,塗建明(2006),上市公司審計委員會治理有效性的實證研究-來自滬深兩市的經驗證據,管理世界,(11),135-141。

朱倩瑩(2007),應計品質和獨立董監事專業知識背景的關係,台灣大學會計研究所之未出版碩士論文。

吳水澎,李斌(2006) 上市公司自願設立審計委員會的影響因素分析,山西財經大學學報,(2),129-134。

李建然,陳政芳,李啟華(2003),董監事持股集中度與會計師獨立性-對會計師出具繼續經營疑慮查核意見之影響,當代會計,4(2),191-210。

李斌,陳淩雲(2006),中國上市公司審計委員會有效性研究-基於上市公司年重編報表的實證分析,財貿研究,(3),121-127。

林嬋娟,林孝倫(2009),會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證,會計評論,(49),35-72。

唐躍軍,左晶晶(2011),審計委員會、盈餘品質與意見購買-來自2002-2008 年中國上市公司的經驗證據,商業經濟與管理,(11),78-88。

徐瑋莉(2006),客戶重要性、盈餘管理與修正式查核意見之關聯,銘傳大學會計研究所未出版之碩士論文。

涂建明(2012),審計委員會財務專家監督作用的多維透析,證券市場導報,(1),15-30。

張陽,張立民(2007),博弈解析:審計獨立性威脅與制度環境約束,中山大學學報,47(4),87-94。

張運琴,何敬(2006),公司治理與審計獨立性,科技與經濟,(5),53-54。

張曉燁(2011),中國審計委員會制度發展的必要性,時代金融,(9),33。

深圳證券交易所(2010),市場總貌[線上資料],來源:http://www.szse.cn/main/marketdata/tjsj/jbzb/ [No Date]。

章雁,馬夢茹(2011),上市公司審計委員會制度與外部審計人員獨立性研究,商業研究,(410),94-99。

陳順宇(2000),迴歸分析(3版),台北:著者發行。

黃曉芬(2007),中國上市公司審計委員會發展現狀,合作經濟與科技,(320),30。

翟華雲(2007),審計師選擇和審計委員會效率-來自2004年上市公司的經驗證據,經濟科學,(2),91-101。

劉力,馬賢明(2008),審計委員會與審計品質,會計研究,(7),84-89。

劉星,陳麗蓉,劉斌,孫芳城(2006),非審計服務影響註冊會計師獨立性嗎-來自中國證券市場的經驗資料,會計研究,(7),30-38。

謝永珍(2006),中國上市公司審計委員會治理效率的實證研究,南開管理評論,9(1),66-73。

聶佳(2008),上市公司治理結構對審計獨立性的影響,時代經貿,6(102),51-52。

二、英文部分
Abbott, L. J., Parker, S., & Peters, G. (2004). Audit committee char-acteristics and restatements. A Journal of Practice & Theory, 23, 69-87.

Abbott, L. J., Parker, S., Peters, G., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. A Journal of Practice & Theory, 22(2), 17-32.

Antle, R. (1984). Auditor independence. Journal of Accounting Re-search, 22(1), 1-19.

Baiman, S. (1991). Discussion of conservatism and auditor-client ce-gotiations. Journal of Accounting Research, 29(Supplement), 55-59.

Barkess, L., & Simnett, R. (1994). The provision of other services by auditors: Independence and pricing issues. Accounting and Busi-ness Research, 24(94), 99-108.

Bartlett, R. W. (1993). A scale of perceived independence: New evi-dence on an old concept. Accounting, Auditing & Accountability Journal, 6(2), 52-67.

Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24.

Boyd, B. K. (1994). Board control & CEO compensation. Strategic Management Journal, 15(5), 335-344.

Carcello, J. V., & Neal, T. L. (2000). Audit committee composition and auditor reporting. The Accounting Review, 75(4), 453-467.

Carcello, J. V., Hermanson, D. R., & Huss, H. F. (2000). Go-ing-concern opinions: The effects of partner compensation plans and client size. Auditing: A Journal of Practice & Theory, 19(1), 67-77.

Carcello, J. V., Hollingsworth, C. W., April, K., & Neal, T. L. (2006). Audit committee financial expertise, competing corporate gov-ernance mechanism, and earnings management. Unpublished manuscript.

Carecello, J. V., & Neal, T. L. (2003). Audit committee characteristics and auditor dismissals following new going-concern reports. The Accounting Review, 78(1), 95-117.

Chen, S., Su, X., & Wang, Z. (2005). An analysis of auditing envi-ronment and modified audit opinions in China: Underlying rea-sons and lessons. International Journal of Auditing, 9, 165-185.

DeAngelo, L. E. (1981). Auditor independence, lowballing and dis-closure regulation. Journal of Accounting and Economic, 3, 113-127.

Defond, M., Raghunandan, K., & Subramanyam, K. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Re-search, 40(4), 1247-1274.

Defond, M. L., Wong, T. J., & Li, S. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics, 28(3), 265-305.

Dopuch, N., Holthausen, R., & Leftwich, R. (1987). Predicting audit qualifications with financial and market variables. The Account-ing Review, 62, 431-454.

Eisenberg, T., Sundgren, S., & Wells, T. (1998). Large board size & decreasing firm value in small firms. Journal of Financial Eco-nomics, 48, 35-54.

Felo, A. J., Srinivasany, K., & Solieri, S. A. (2003). Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis. Unpublished manuscript.

Francis, J., & Simon, D. T. (1987). A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review, 62(1), 145-157.

Hackenbrack, K., Jensen, K. L., & Payne, J. L. (2000). The effect of a bidding restriction on the audit services market. Journal of Ac-counting Research, 38(2), 355-374.

Jensen, C. (1993). The modern industrial revolution, exit, and the faire of internal control systems. Journal of Finance, 48(3), 831-880.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Mana-gerial behavior, agency costs, and ownership structure. Journal of Accounting and Economics, 3, 305-360.

Jones, F. L. (1996). The information content of the auditor’s going concern evaluation. Journal of Accounting and Public Policy, 15, 1-27.

Knapp, M. C. (1985). Audit conflict: An empirical study of the per-ceived ability of auditors to resist management pressure. The Accounting Review, 60(2), 202-211.

Krishnan, J., & Krishnan, J. (1996). The role of economic trade-offs in the audit opinion decision: An empirical analysis. Journal of Accounting, Auditing and Finance, 11(4), 565-586.

Lai, K. W. (2004). The Sarbanes-Oxley Act and auditor independence preliminary evidence from audit opinion and discretionary accruals. American Accounting Association, 8(11), 1-27.

Lee, H.Y., Mande, V., & Son, M. (2010). Corporate governance Char-acteristics of Firms Backdating Stock Options. Quarterly Journal of Finance & Accounting, 49, 39-60.

Lipton, M., & Lorsch, J. W. (1992). A modest proposal for improved corporate governance. Business Lawyer, 48(1), 59-77.

Lisic, L. L., Myers, L. A. & Zhou, J. (2011). Audit committee charac-teristics and the safeguarding of auditor independence. Un-published manuscript.

Lowe, D. J., & Pany, K. (1996). An examination of the effects of type of engagements, and materiality and structure on cpa consulting engagements with audit clients. Accounting Horizons, 10(4), 32-51.

Magee, R. P., & Tseng, M. (1990). Audit pricing and independence. The Accounting Review, 65(2), 315-336.

Mckinely, S., Pany, K., & Reckers, P. M. J. (1985). An examination of the influence of cpa firm type, size, and mas provision on loan officer decisions and perceptions. Journal of Accounting Re-search, 23(2), 887-896.

Nichols, D. R., & Price, K. H. (1976). The auditor-firm conflict : An analysis using concepts of exchange theory. The Accounting Re-view, 51(2), 335-346.

Pany, K., & Reckers, P. M. J. (1980). The effect of gifts, discounts, and client size on perceived auditor independence. The Account-ing Review, 55(1), 50-61.

Robinson, D. R., & Jackson, L. A. O. (2009). Audit committee char-acteristics and auditor changes. Accounting and Financial Studies Journal, 13, 117-132.

Sharma, D. S., & Sidhu, J. (2001). Professionalism v.s. commer-cialism: The association between non-audit services (NAS) and audit independence. Journal of Business Finance and Accounting, 28(6), 595-628.

Simunic, D. A. (1984). Auditing, consulting and auditor independence. Journal of Accounting Research, 22(2), 679-702.

Singh, H., & Harianto, F. (1989). Management board relationships, takeover risk & the adoption of golden parachutes. Academy of Management Journal, 32(1), 7-24.

Wallman, S. (1996). The future of accounting, part iii: Reliability and auditor independence. Accounting Horizons, 10, 76-97.

Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institu-tional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics, 46(1), 112-134.

Wines, G. (1994). Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance, 2(1), 75-86.

Yermack, D. (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics, 40, 185-211.

Zhang, Y., Zhou J., & Zhou, N. (2007). Audit committee quality, au-ditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300-327.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top