臺灣博碩士論文加值系統

董事會互相利用的不當行為可能損害公司和股東的權益,需要透過加強公司治理措施來預防。財務報表重編通常是為了修正錯誤,對公司的影響包括股價、聲譽及投資者信心。審計品質為確保財務報表可靠性的關鍵因素,有助於保護投資者和利害相關人的權益。公司治理被視為管理公司內部事務的系統,其中董事會及內部控制機制等都是重要的組成部分。本研究首先檢驗對公司有互相利用的董事會而言,若互相利用的程度越高,公司財務報表重編的可能性較高。其次,分析檢驗高審計品質是否會降低,董事會互相利用和財務報表重編的負向關係。並探討公司治理較佳之公司,是否其董事會互相利用和財務報表重編的關聯會減弱。研究結果發現,有互相利用董事會的公司,其財務報表重編的可能性越大;考量審計品質後,會減弱財務報表重編可能性與互相利用董事會的正向關係;考量公司治理之後,可以消減財報重編可能性與互相利用
董事會的負向關係。最後,根據公司規模將樣本區分成大小公司後,實證結果一致。

Improper of boardroom backscratching can potentially harm the interests of
companies and shareholders, necessitating the enhancement of corporate governance measures for prevention. Financial restatements are typically undertaken to rectify errors, with impacts on the company including stock prices, reputation, and investor confidence. Audit quality is a crucial factor in ensuring the reliability of financial statements, thereby aiding in the protection of investors' and stakeholders' interests. Corporate governance is regarded as a system for managing internal affairs of the company, with the board of directors and internal control mechanisms being essential components. This study firstly examines the likelihood of financial restatements for companies with boardroom backscratching, suggesting that the higher the degree of backscratching, the higher the likelihood of financial restatements. Secondly, it analyzes whether high audit quality reduces the negative relationship between boardroom backscratching and financial restatements. Additionally, it explores whether companies with better corporate governance experience a weakening of the negative relationship between boardroom backscratching and financial restatements. The findings show that companies with boardroom backscratching are more likely to undergo financial restatements. However, after considering audit quality, the positive relationship between the likelihood of financial restatements and boardroom backscratching diminishes. Furthermore, considering corporate governance can mitigate the negative correlation between the likelihood of financial restatements and boardroom backscratching. Finally, when dividing the sample into small and large companies based on company size, the empirical results remain the same.

摘要 i
Abstract ii
目次 iii
表目次 iv
圖目次 iv
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究貢獻 4
第四節 研究架構 5
第二章 文獻探討 7
第一節 審計品質相關文獻 7
第二節 財務報表重編相關文獻 15
第三節 董事會互相利用相關文獻 19
第四節 公司治理相關文獻 21
第三章 研究設計 26
第一節 研究假說發展 26
第二節 實證模型 31
第三節 變數定義 35
第四節 樣本選取、研究期間及資料來源 41
第四章 實證結果與分析 43
第一節 樣本分析 43
第二節 實證結果分析 49
第三節 額外分析 50
第四節 實證結果彙總 58
第五章 結論與建議 59
第一節 研究結論 59
第二節 研究限制與建議 60
參考文獻 61

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