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研究生:王育菁
研究生(外文):WANG,YU-CHING
論文名稱:簽證會計師性別組合之決定因素
論文名稱(外文):Determinants of auditors' gender composition
指導教授:薛敏正薛敏正引用關係
指導教授(外文):SHIUE,MIN-JENG
口試委員:范宏書葉淑玲
口試委員(外文):FAN,HUNG-SHUYEH, SHU-LING
口試日期:2021-07-27
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:2021
畢業學年度:109
語文別:中文
論文頁數:38
中文關鍵詞:會計師性別股權結構董事會特性雙簽制度審計品質
外文關鍵詞:CPA's genderOwnership structureBoard characteristicsDual attestation systemAudit quality
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臺灣自1983年起公開發行公司之財務報表須由兩位會計師查核簽證,本研究係探討簽證會計師性別組合與股權結構及董事會特性之關聯性。男性與女性在心理學與行為學的研究上有著不同的性別特質,過去有關簽證會計師性別的相關研究,多僅以主簽會計師性別作為影響因素,未考慮到簽證組合的多元性,以致實證結果不一致。本研究係以2013年至2020年經我國四大會計師事務所簽證之臺灣上市櫃公司為對象,並將簽證會計師性別依主、副簽之組合分為4組,實證結果發現大股東持股比率愈高以及獨立董監事占比較高的公司,傾向選擇男男或男女組合之簽證會計師,換言之股權結構及董事會特性會影響簽證會計師性別組合的選擇。
Since 1983, the financial statements of public companies in Taiwan must be verified by two auditors. This research explores the relationship between the gender portfolio of signing auditors and the ownership structure and the characteristics of the board of directors. Males and Females have different gender characteristics in psychology and behavior studies. In the past, most of the research on the gender of auditors focused on the gender of the lead auditor, and did not consider the diversity of signing auditors’ compositions, causing inconsistent empirical results. This research is based on Taiwan listed companies that have been audited by the Big 4 audit firms from 2013 to 2020. The gender of the signing auditors is divided into 4 groups based on the combination of lead and concurrent auditors. The empirical results show that the higher shareholdings of majority shareholders’ and the higher proportions of independent directors and supervisors tend to choose male-male or male-female auditors. In other words, the shareholding structure and the function of the board of directors will affect the choice of the gender combination of auditors.
第壹章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 研究架構
第貳章 文獻探討與研究假說
第一節 會計師性別、審計品質與簽證組合
第二節 股權結構對會計師簽證組合的影響
第三節 董事會特性對會計師簽證組合的影響
第參章 研究方法
第一節 研究樣本與資料來源
第二節 變數定義與分析模式
第三節 實證方法與模型
第肆章 實證結果與分析
第一節 敘述統計分析
第二節 相關係數分析
第三節 迴歸分析
第伍章 研究結論、限制與建議
第一節 研究結論
第二節 研究限制與建議
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