臺灣博碩士論文加值系統

我國於2006年證券交易法修正得以全體獨立董事組成審計委員會取代監察人制度，期以審計委員會的運作改善公司資訊揭露水準。因此，本研究以我國2007年至2012年上市櫃公司為研究對象，比較有、無設置審計委員會公司與資訊揭露水準之關聯性，並進一步探討設置審計委員會之公司，其審計委員會特性（審計委員會規模、開會次數、委員專精）對資訊揭露之影響。
實證結果發現，設置審計委員會公司資訊揭露水準優於未設置者。有設置審計委員公司其審計委員會特性對資訊揭露影響：審計委員會規模（成員人數）對資訊揭露水準提升亦有正向顯著影響；而審計委員會開會次數、委員專精(成員具會計財務背景)對資訊揭露水準則無顯著影響。

Through an amendment to Securities Exchange Law, replacing the supervisor system with audit committee composed of all independent directors is allowed. For 2007 to 2012, this study focus on the connection between audit committee and information disclosure of firms listed on Taiwan Stock Exchange and further exploration on characteristics (audit committee size, number of meetings, auditor specialization) of audit committee which expose its impact on the quality of the information.
The empirical results show, information disclosure with audit committee get better set standards. The Audit Committee has set its audit committee characteristics company information disclosure quality: the size of the audit committee (number of members) to enhance the quality of information disclosure is also significantly positive effect; while the number of audit committee meetings, auditor specialization (members with accounting and financial background) show no significant impact on the level of information disclosure.

一、緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究流程與論文架構 5
二、文獻探討 7
2.1 公司治理 7
2.1.1 公司治理之意義 7
2.1.2 公司治理之整體架構 8
2.1.3 我國公司治理之現況 13
2.2 審計委員會 16
2.2.1 我國審計委員會現況 16
2.2.2 國外相關文獻 17
2.2.3 國內相關文獻 18
2.3 資訊揭露 19
2.3.1 我國資訊揭露之現況 19
2.3.2 國外相關文獻 20
2.3.3 國內相關文獻 21
三、研究設計 22
3.1 研究假說 22
3.1.1 審計委員會設置與資訊揭露的關係 22
3.1.2 審計委員會特性與資訊揭露的關係 22
3.2 模型建立與變數定義 24
3.2.1 審計委員會設置及特性與資訊揭露模型 24
3.2.2 應變數 24
3.2.3 自變數 25
3.2.4 控制變數 26
3.3 研究期間、資料來源與樣本選取 28
3.3.1 研究期間 28
3.3.2 資料來源 28
3.3.3 樣本選取 28
四、實證結果與分析 34
4.1 審計委員會設置與資訊揭露水準 34
4.1.1 敘述性統計分析 34
4.1.2 相關性分析 38
4.1.3 實證模型分析—順序羅吉斯迴歸分析 40
4.2 審計委員會特性與資訊揭露水準 43
4.2.1 敘述性統計分析 43
4.2.2 相關性分析 45
4.2.3 實證模型分析—順序羅吉斯迴歸分析 48
五、結論 51
5.1 研究結論 51
5.2 研究限制 53
參考文獻 54

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