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研究生:鄭瑞信
研究生(外文):Rux-XinCheng
論文名稱:會計師特性與非主管員工薪酬之關聯性:以台灣上市櫃公司為例
論文名稱(外文):The association between auditor characteristics and non-executive employee compensation: Evidence in Taiwan
指導教授:黃華瑋黃華瑋引用關係
指導教授(外文):Hua-Wei Huang
學位類別:碩士
校院名稱:國立成功大學
系所名稱:財務金融研究所碩士在職專班
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:2020
畢業學年度:108
語文別:中文
論文頁數:29
中文關鍵詞:薪酬委員會非主管員工薪酬會計師特性
外文關鍵詞:Compensation committeeNon-executive employee compensationAccountant characteristics
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過去關於薪酬資訊僅揭露全公司員工薪資平均,此數據容易受到極端數值影響而失去揭露目的,在2019年金管所規定上市櫃公司必須揭露非主管員工薪酬,故本研究欲探討會計師特性與非主管員工薪酬之關聯性,研究結果顯示四大會計事務所與非員工薪酬呈現顯著正相關,此結果顯示會計事務所規模越大則越具影響力;若以電子產業分群分析其結果與主模型一致;以四大會計事務分群結果顯示在非四大會計事務所中,主簽核為女性會計師時與非主管員工薪酬兩者有顯著關係,此研究結果顯示會計師性別亦會影響薪酬水準。
In the past, the salary information only disclosed the average salary of employees across the company. This data is susceptible to extreme values and loses the purpose of disclosure. In 2019, the FSC stipulates that listed company at stock exchange market and listed company at over-the-counter market must disclose the compensation of non-executive. Therefore, this study wants to discuss the relevance of characteristics of accountants and compensation of non-executive. The research results show that the big four accounting firms are significantly positively correlated with non-executive compensation. This result shows that the larger the accounting firm is the more influential it is. If by industry cluster analysis, the results are consistent with the main model. The results of the big four group show that when the chief accountant in the non-big four accounting firms is approved as a female accountant, there is a significant negative correlation with the compensation of non- executive employees. The results of this study show that the gender of the accountant will also affect the salary level.
摘要 II
ABSTRACT III
致謝 VI
第壹章 緒論 1
第一節 研究背景 1
第二節 研究目的 2
第三節 研究架構 2
第貳章 文獻回顧 3
第一節 薪酬委員會相關文獻 3
第二節 員工薪酬之相關文獻 5
第三節 會計師特性之相關文獻 5
第四節 假說發展 6
第參章 研究方法 7
第一節 研究資料期間與樣本選取 7
第二節 變數定義 8
第三節 研究模型 11
第肆章 實證結果分析 12
第一節 樣本資料分析 12
第二節 迴歸分析 15
第三節 額外分析 17
第伍章 研究結論與建議 22
第一節 研究結論 22
第二節 研究限制 23
第三節 研究貢獻與未來研究 24
參考文獻 25
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戴銘昇(2010),薪資酬報委員會之組織與職權,證交資料585期,頁31-55。
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蘇哲生(2018),員工薪資及福利對經營績效之影響-以台灣銀行產業為例,國立臺灣大學,經濟學系學位論文,頁1-73。
鐘建坤(2010),不舉債公司價值與公司治理之研究-以台灣上市櫃公司為例,國立交通大學,財務金融學位論文,頁1-46。




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