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研究生:楊芸萱
研究生(外文):Yang,Yun-Hsuan
論文名稱:審計委員與會計師之關聯對審計品質之影響
論文名稱(外文):The Effect of Connectedness between Audit Committee and CPA on Audit Quality
指導教授:方俊儒方俊儒引用關係
口試委員:盧正壽沈文華方俊儒
口試日期:2021-06-03
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
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:48
中文關鍵詞:審計委員會關聯審計委員審計品質
外文關鍵詞:Audit CommitteeAffiliated Audit CommitteeAudit Quality
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審計委員會不僅負責監督公司的內部控制及財務報表,同時也負責會計師的選任、解雇和薪酬,會計師查核公司的審計委員會若由相同的委員組成,會計師可能會為了利益考量,影響其獨立性,導致審計品質下降。本文實證結果發現,具有關聯審計委員的公司其審計品質較低。此外,本研究進一步探討四大會計師事務所查核的公司受影響的程度,並發現由四大會計師事務所查核的公司,關聯審計委員的存在對審計品質的影響較小。


關鍵詞:審計委員會、關聯審計委員、審計品質
The audit committee is not only responsible for overseeing the company’s internal control and financial statements, but also for the appointment, dismissal, and payment of CPA. This thesis proposes when CPA audit several companies that have common audit committee members, then the independence of CPA and audit quality are impaired. The empirical results indicates that companies with affiliated audit committees will lead to a decline in audit quality. Additionally, this study further examines the effect those companies audit by the Big4 CPA firms. The result indicates if the companies audit by the Big4 CPA firms, affiliated audit committees have lesser impact on audit quality.


Keywords:Audit Committee, Affiliated Audit Committee, Audit Quality
摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討與假說發展 6
第一節 審計委員會 6
第二節 審計品質 10
第三節 會計師與審計委員會之關聯性 13
第三章 研究方法 18
第一節 樣本來源 18
第二節 變數定義 20
第三節 實證模型 22
第四章 實證結果分析 27
第一節 敘述性統計值 27
第二節 相關係數 29
第三節 關聯審計委員對審計品質之影響 31
第四節 敏感性檢定 36
第五章 結論與建議 39
第一節 研究結論 39
第二節 研究貢獻 41
第三節 研究建議與限制 42
參考文獻 43
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李建然、林秀鳳,2013,「大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性」,中華會計學刊,9卷1期:77-110。
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