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研究生:陳育均
研究生(外文):Chen,Yu-Jyun
論文名稱:審計委員會特性與審計公費之相關性
論文名稱(外文):The Relationship between Audit Committee Characteristics and Audit Fees
指導教授:黃莉盈黃莉盈引用關係
指導教授(外文):Huang Li-Ying
學位類別:碩士
校院名稱:僑光科技大學
系所名稱:財務金融研究所
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:60
中文關鍵詞:審計委員會審計公費最小平方法
外文關鍵詞:audit committeeaudit feesthe ordinary least square regression
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本研究以最小平方法迴歸分析進行檢測審計委員會特性與審計公費關聯性。本研究審計委員會特性包括審計委員會規模、審計委員會具財務背景之委員比率、審計委員會召集人具備財務背景、審計委員會獨立性、審計委員會開會次數及審計委員會女性成員比率。本研究之樣本公司為臺灣上市櫃公司共1219家,樣本期間為2006年至2014年。
本研究實證結果顯示,審計委員會規模愈大、審計委員會具財務背景之委員比率愈高、審計委員會召集人具備財務背景、審計委員會獨立性愈高、審計委員會開會次數愈多及審計委員會女性成員比率皆與審計公費呈顯著正相關。另外本研究證結果發現,審計委員會具會計背景之委員比率愈高和審計委員會召集人具會計背景時皆與審計公費呈顯著正相關。
Using the ordinary least square regression, we examine the relation between audit committee characteristics and audit fees in firms listed in the Taiwan Stock Exchange and Over-The-Counter for the period 2006-2014. We use six audit committee characteristic measures: audit committee size, the percentage of financial expert members, and audit committee independence, frequency of meetings and whether the convener has expertise in accounting or finance and Female membership ratio.
The empirical results show that the size of the audit committee, the percentage of members of the financial expert and the independence of the audit committee, the number of meetings and the expertise of the conference staff in terms of accounting or finance and the ratio of female members positively related to the audit fees.
In addition, the empirical test results found that the percentage of accounting members audit committee and the expertise of the conference staff in terms of accounting are positively related to the audit fees.
中文摘要 i
Abstract ii
表 目 錄 iv
圖 目 錄 iv
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究貢獻 5
第四節 研究流程 6
第五節 論文架構 7
第二章 文獻探討 8
第一節 審計委員會 8
第二節 會計師審計公費揭露 12
第三章 研究方法 16
第一節 觀念性架構 16
第二節 假說建立 16
第三節 模型建立 19
第四節 樣本選取與資料收集 24
第四章實證結果分析 25
第一節 敘述性統計分析 25
第二節 相關係數矩陣 27
第三節 迴歸分析 29
第四節 審計委員會特性與審計公費之額外測試 38
第五章 結論與建議 44
第一節 研究結論 44
第二節 研究限制與建議 44
參考文獻 45
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