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研究生:周宸華
研究生(外文):Chou, Chen Hua
論文名稱:公司自願設置審計委員會及其品質之決定因素
論文名稱(外文):The Determinants of Voluntary Formation and Quality of Audit Committees
指導教授:高蘭芬高蘭芬引用關係
指導教授(外文):Lan-Feng Kao
口試委員:陳怡凱陳安琳
口試委員(外文):Yi-Kai ChenAnlin Chen
口試日期:2017-06-08
學位類別:碩士
校院名稱:國立高雄大學
系所名稱:金融管理學系碩士班
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:54
中文關鍵詞:審計委員會
外文關鍵詞:Audit committees
相關次數:
  • 被引用被引用:1
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本論文探討上市櫃公司自願設置審計委員會及其品質的影響因素,以2014 年至 2015 年台灣證券交易所以及櫃檯買賣中心交易之上市櫃公司為研究樣本。本研究亦根據李建然等人(2016)的研究方法以建立衡量審計委員會品質的綜合性指標,包含審計委員會規模、成員具備會計或財務背景人數、公司治理能力、開會次數以及出席狀況。實證結果發現經營績效、董監事持股比例以及政府持股比例與設置審計委員會之可能性呈顯著負相關,機構投資人持股比例、董事會獨立性以及董事會規模與設置審計委員會之可能性呈顯著正相關。
This thesis investigates the determinants of voluntary audit committee formation and quality using firms listed in the Taiwan Stock Exchange and Over-the-Counter from 2014 to 2015 as a sample. Audit committee quality is measured by using a comprehensive index comprising the following five indicators: the size of the audit committee, the numbers of member with expertise in accounting or finance, expertise in corporate governance, frequency of meetings, the attendance of member. Empirical results indicate that firms with lower ownership of directors and supervisors, larger board size, non-government-owned and the electronics industry are associated with the voluntary formation of audit committee. In addition, higher quality audit committee tends to be found in firms with higher debt ratio, higher ownership of institution investors, larger board size and the electronics industry
目錄
第壹章 緒論…………………………………………………………………………………………1
第一節 研究背景………………………………………………………………………….1
第二節 研究動機與目的………………………………………………………………2
第三節 研究架構………………………………………………………………………….3

第貳章 文獻回顧………………………………………………………………………………….3
第一節 公司與產業設置審計委員會之概況………………………4
第二節 審計委員會之發展沿革……………………………………………5
第三節 審計委員會之職責與功能…………………………………………7
第四節 審計委員會設置與品質文獻……………………………………9

第參章 研究方法………………………………………………………………………11
第一節 研究假說之建立…………………………………………………………11
第二節 研究變數之衡量…………………………………………………………17
第三節 迴歸模型之建立…………………………………………………………23
第四節 樣本選取及資料篩選…………………………………………………24

第肆章 研究結果………………………………………………………………………26
第一節 敘述統計及單變量分析……………………………………………26
第二節 審計委員會設置及品質結果分析…………………………30
第三節 穩健性檢驗…………………………………………………………………33

第伍章 結論………………………………………………………………………………38
參考文獻………………………………………………………………………………………40




參考文獻

中文文獻

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李建然,廖秀梅與蔡佳育,2016,上市櫃公司自願設置審計委員會及審計委員會品質之決定因素,當代會計,第 17 卷第 1 期 : 1-34。

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