請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15529
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 廖芝嫻(Chih-Hsien Liao) | |
dc.contributor.author | Min-Chien Chang | en |
dc.contributor.author | 張閔茜 | zh_TW |
dc.date.accessioned | 2021-06-07T17:47:30Z | - |
dc.date.copyright | 2013-08-06 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-06-24 | |
dc.identifier.citation | 一、中文部分:
李德佑,2007,具會計師事務所背景之管理階層對盈餘管理影響之研究,國立台灣大學管理學院會計學研究所碩士論文。 張家瑋,2007,管理階層具會計師事務所經歷門檻心理與盈餘管理之研究,國立台灣大學管理學院會計學研究所碩士論文。 鄭文宜,2006,旋轉門關係對會計師獨立性影響之實證探討,國立台灣大學管理學院會計學研究所碩士論文。 薛明玲,2010,「設置審計委員會的成效與發展趨勢」,2010年審計委員會實務研討會。 二、英文部分: Abbott, L. J., S. Parker, and G. Peters. 2004. Audit Committee Characteristics and Restatements. A Journal of Practice & Theory, 23 (1): 69-87. ____, ____, ____, and K. Raghunandan. 2003. The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory, 22 (2): 1-15. Ball, R., and P. Brown. 1968. The Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6 (2): 159-178. Bedard, J., S. M. Chtourou , and L. Courteau. 2004. The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management. Auditing: A Journal of Practice & Theory, 23 (2): 13-35. Blue Ribbon Committee. 1999. Report on Improving the Effectiveness of Corporate Audit Committees. Business Lawyer, 54: 1067–96. Carcello, J. V., and T. Neal. 2000. Audit Committee Composition and Auditor Reporting. The Accounting Review, 75 (4): 453-467. _____, and ____. 2003. Audit Committee Characteristics and Auditor Dismissals Following ‘‘New’’ Going-Concern Reports. The Accounting Review, 78 (1): 95–117. _____, _____, C. W. Hollingsworth, , and A. Klein. 2006. Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management. SSRN Working Paper. Chandar, N., H. Chang, and X. Zheng. 2008. Does Overlapping Membership on Audit and Compensation Committees Improve a Firm's Financial Reporting Quality. Working paper, Drexel University. Choi, S. K., and G. Salamon. 1989. External Reporting and Capital Asset Price. In C. F. Lee (Ed.), Advances in Quantitative Analysis of Finance of Accounting, 3 (Part A): 85-110. Chung, H., and S. Kallapur. 2003. Client Importance, Nonaudit Services, and Abnormal Accruals. The Accounting Review, 78 (4): 931-955. DeAngelo, L. E. 1986. Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review, 61 (3): 400-420. Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review, 70 (2): 193–225. __ _, __ _, and __ _ . 1996. Causes and Consequences of Earnings Manipulations: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research, 13 (1): 1-36. DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1-2): 145-176. ___, R. Hann, and X. Hu. 2005. Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? Journal of Accounting Research, 43 (2): 153-93. DeZoort, F. 1998. An Analysis of Experience Effects on Audit Committee Members’ Oversight Judgements. Accounting, Organizations & Society, 23 (1): 1–22. ___, and S. E. Salterio. 2001. The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members’ Judgments. A Journal of Practice & Theory, 20 (2): 31-47. Dhaliwal, D., V. Naiker, and F. Navissi. 2006. Audit Committee Financial Expertise, CorporateGovernance and Accruals Quality: An Empirical Analysis. Working paper, University of Arizona. Dowdell, T. D., and J. Krishnan. 2004. Former Audit Firm Personnel as CFOs: Effects on Earnings Management. Canadian Accounting Perspectives, 3 (1): 117–142. Geiger, M. A., D. S. North, and B. T. O' Connell. 2005. The Auditor-to-Client Revolving Door and Earnings Management. Journal of Accounting, Auditing & Finance, 20 (1): 1-26. ____, and ___. 2006. Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals. The Accounting Review, 81 (4): 781–809. __ _, __ _, and C. S. Lennox. 2008. The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React? Review of Accounting Studies, 13 (1): 55–86. Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics, 7 (1-3): 85-107. Hoitash, U., R. Hoitash, and J. C. Bedard. 2009. Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (November 1, 2008). The Accounting Review, 84 (3): 839-867. Chi, H. Y., and Chin C. L. 2011. Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality. Auditing: A Journal of Practice & Theory, 30 (2): 201-229. Independence Standards Board (ISB). 2000. Employment with Audit Clients. (Independence Standard No. 3). New York, NY: ISB. Jones, J. J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research, 29 (2): 193-228. Karamanou, I., and N. Vafeas. 2005. The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis. Journal of Accounting Research, 43 (3): 453-486. Klein, A. 2002a. Economics Determinants of Audit Committee Independence. The Accounting Review, 77 (2): 435-452. Klein, A. 2002b. Audit Committee, Board of Director Characteristics, and Earnings Management. Journal of Accounting and Economics, 33 (3): 375-400. Krishnan, J. 2005. Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review, 80 (2): 649-675. Lennox, C. 2005. Audit Quality and Executive Officers’ Affiliations with CPA Firms. Journal of Accounting and Economics, 39 (2): 201–231. Menon, K., and J. Williams. 1994. The Use of Audit Committees for Monitoring. Journal of Accounting and Public Policy, 13 (2): 121-139. ____ , and D. D. Williams. 2004. Former Audit Partners and Abnormal Accruals. The Accounting Review, 79 (4): 1095–1118. Naiker, V., and D. S. Sharma. 2009. Former Audit Partners on the Audit Committee and Internal Control Deficiencies. The Accounting Review, 84 (2): 559-587. Raghunandan, K., W. J. Read, and D. V. Rama. 2001. Audit Committee Composition, 'Gray Directors', and Interaction with Internal Auditing. Accounting Horizons, 15 (2): 105-118. Securities and Exchange Commission (SEC). 2003. NASD and NYSE Rulemaking: Relating to Corporate Governance. (SEC Release No. 34-48745). Washington, D.C.: Government Printing Office. Vera-Munoz, S. C. 2005. Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness. Journal of Business Ethics, 62 (2): 115-127. Xie, B., W. N. Davidson, and P. J. DaDalt. 2003. Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee. Journal of Corporate Finance, 9 (3): 295–316. Zhang, Y., J Zhou, and N. Zhou. 2007. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses. Journal of Accounting and Public Policy, 26 (3): 300-327. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15529 | - |
dc.description.abstract | 過去文獻大多研究從會計師事務所聘請高階(財務或會計)主管對公司的影響,但對於曾任職於會計師事務所者擔任獨立董事對公司的影響,卻很少文獻進行探討。故本研究欲探討獨立董事的會計師事務所經驗,是否對公司的盈餘品質有所影響。
利用臺灣非金融業上市櫃公司於2008年至2011年獨立董事的資料,本研究未發現當公司之獨立董事至少一位具備會計專長或會計師事務所查核經驗時,其盈餘品質會有所不同。再依裁決性應計數正負區分進行探討,結果顯示若公司至少一位獨立董事具備會計專長或會計師事務所查核經驗時,管理階層較不會進行向上操縱盈餘之行為;而獨立董事之會計專長或會計師事務所查核經驗,與向下操縱盈餘之間則沒有關聯性。 | zh_TW |
dc.description.abstract | Most prior literature concentrates on the influence of hiring financial or accounting corporate officers from accounting firms, but limited studies examine the effect on earnings quality of hiring independent directors who have worked in accounting firms. Consequently, our study focuses on whether earnings quality are different between companies that have independent directors with work experiences in accounting firms and companies that have no directors with such experiences.
This study uses a sample of listed non-financial Taiwanese companies that have available independent director data from years 2008-2011. The results do not show evidence that either independent directors’ accounting expertise in general or accounting firm experience in specific affects earnings quality. When considering the sign of earnings management, however, we find that firms having at least one independent director with accounting expertise or accounting firm experience have lower income-increasing discretionary accruals. | en |
dc.description.provenance | Made available in DSpace on 2021-06-07T17:47:30Z (GMT). No. of bitstreams: 1 ntu-102-R00722037-1.pdf: 2159819 bytes, checksum: f273078d940257e48332fe94c1e5b938 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 摘要 i
ABSTRACT ii 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 3 第二章 文獻回顧與假說 4 第一節 公司治理審計委員會相關法規 4 第二節 審計委員會特性與財務報導品質之關聯 5 第三節 審計委員會會計專長與財務報導品質之關聯 7 第四節 旋轉門董事(Revolving-Door)之利弊 9 第五節 研究假說 13 第三章 研究方法 15 第一節 變數衡量 15 第二節 實證模型 18 第三節 資料與樣本 19 第四章 實證結果與分析 21 第一節 樣本特性及敘述性統計分析 21 第二節 多元迴歸結果與分析 27 第三節 額外測試 32 第五章 研究結論、限制與建議 34 第一節 研究結論 34 第二節 研究限制 35 第三節 研究建議 36 參考文獻 37 【表1】樣本選取過程 20 【表2】樣本分布彙總表 21 【表3】全部樣本之敘述性統計量 23 【表4】 將樣本依裁決性應計數正負區分之敘述性統計量 24 【表5】各變數間相關係數表 26 【表6】VIF檢測 27 【表7】全體樣本之實證結果 28 【表8】裁決性應計數為正之實證結果 29 【表9】裁決性應計數為負之實證結果 31 【表10】盈餘反應係數之實證結果 33 | |
dc.language.iso | zh-TW | |
dc.title | 獨立董事之會計查核經驗與盈餘品質之關聯性 | zh_TW |
dc.title | The Relationship between Directors with Auditing Experience and Earnings Quality | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,詹凌菁 | |
dc.subject.keyword | 獨立董事,會計師事務所,盈餘品質,會計專長, | zh_TW |
dc.subject.keyword | Independent Directors,Accounting Firms,Earnings Quality,Financial Expertise, | en |
dc.relation.page | 41 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2013-06-24 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-102-1.pdf 目前未授權公開取用 | 2.11 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。