臺灣博碩士論文加值系統

本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。

The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.

目錄

壹、前言 2
第一節、研究動機 2
第二節、研究目的 4
第三節、研究思路與研究框架 5
貳、文獻綜述 7
第一節、審計委員會與財務主管的制衡與監督 7
第二節、相對影響力與審計人員選擇文獻綜述 9
第三節、國營企業與審計人員選擇文獻綜述 10
叁、研究設計 12
第一節、研究假說 12
第二節、資料來源與選取 14
第三節、變數設計 16
第四節、模型構建 21
肆、實證分析 22
第一節、 敘述性統計 22
第二節、相關係數分析 26
第三節、回歸分析 28
第四節、進一步檢驗 34
伍、 研究結論與展望 46
第一節、研究結論 46
第二節、研究展望 47
陸、參考文獻 48

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