審計委員會與財務主管相對影響力與審計公費之關聯性

Abstract

台灣因2003年實施資訊揭露評鑑系統及2009、2010年導入IFRS後，上市上櫃公司揭露審計公費比例大幅提高，為審計公費研究提供更充足的樣本。而近年來，不管是法律面還是政策面，台灣積極推行審計委員會的制度，希望增強公司治理。然而，審計委員會決議會計師審計公費的權責，是否會因為財務主管為了經營績效而被干預。因此，本論文針對，審計委員會與財務主管相對影響力對審計公費的影響，並討論財務主管是否為女性對其相對影響力的影響進行研究。 本研究以我國2009年至2016設有審計委員會之上市上櫃公司為研究對象，迴歸結果顯示，(1)財務主管任期相對於審計委員會任期大(小)時，審計公費相對較低(高)，(2)若財務主管為女性時，財務主管與審計委員會相對影響力對審計公費的影響幅度下降。

Deeping corporate governance mechanism in the listed companies is one of the Corporate Governance Roadmap established by the government in Taiwan. The recent increase of disclosing audit fees in the Taiwanese listed companies, facilitating this current study, was due to the following two reasons. One is the implementation of the Information Disclosure and Transparency Ranking system in 2003, and the other is the adoption of IFRS in 2009 and 2010. One of the oversight functions of audit committees is to select company’s external auditor, and approve the auditor’s audit fees. This study examines whether the relative power of an audit committee versus a CFO and audit fees. Besides, this study also examines the effect on the gender of CFO to the relative power. Using a sample of Taiwanese listed companies with an audit committee from 2009 to 2016, the study finds that the greater (smaller) CFO tenure relative to audit committee tenure, the more(less) audit fees for the listed firms. In addition, when the CFO is a female, the relative power of an audit committee versus a CFO to audit fees will decline.