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研究生:林家民
研究生(外文):Jia-min Lin
論文名稱:財務報表重編與董事會特性對會計師更換之影響
論文名稱(外文):The Effects of Financial Statement Restatements and Board Characteristics on Auditor Change
指導教授:劉若蘭劉若蘭引用關係
指導教授(外文):Jo-Lan Liu
學位類別:碩士
校院名稱:國立臺中科技大學
系所名稱:會計資訊系碩士班
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:2019
畢業學年度:107
語文別:中文
論文頁數:58
中文關鍵詞:財務報表重編董事會特性更換會計師
外文關鍵詞:Financial Statement RestatementsBoard CharacteristicsAuditor Change
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當企業財務報表品質不良時可能導致企業傾向於更換其會計師,而董事會的監督機制則會影響財務報表品質,並進而降低財務報表重編的機率。本文的研究目的是以2009年至2016年我國上市櫃公司為研究對象,並以財務報表重編作為財務報表品質之代理變數,探討財務報表重編與董事會特性對更換會計師之影響性。實證結果發現,財務報表的重編,提高了企業更換會計師之可能性,但是,董事會規模愈大、董監股權質押比率愈高與董事會開會次數愈多的公司,則可以降低公司因發生財務報表重編而更換會計師之可能性。
When financial reporting quality is low, a company may tend to change its auditor. The supervisory role of the board of directors affects the quality of financial reporting and further reduces the likelihood of restating financial statements. Using financial restatements as a proxy, this study targets on public listed companies in Taiwan from 2009 to 2016. The objective of this study is to investigate the impacts of financial statement restatements and characteristics of the board on auditor change. The empirical evidence indicates that the occurrence of restatements increases the likelihood of changing auditors. Companies with larger board, higher ownership-in-pledge ratio of the directors, and more frequent board meetings are likely to reduce the change in auditor due to financial statement restatements.
中文摘要 i
英文摘要 ii
目錄 iii
圖目錄 iv
表目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構及流程 6
第二章 文獻探討與假說建立 8
第一節 財務報表重編與會計師更換相關之文獻 8
第二節 董事會特性、財務報表重編與會計師更換相關之文獻 10
第三章 研究方法 18
第一節 實證模型之建立 18
第二節 變數定義與衡量 18
第三節 樣本選取與資料來源 25
第四章 實證分析結果 28
第一節 敘述性統計與相關係數 28
第二節 迴歸結果分析 34
第三節 敏感性分析 42
第五章 結論 47
參考文獻 49
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