請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20569完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 葉疏(Shu Yeh) | |
| dc.contributor.author | Yen-Chun Chen | en |
| dc.contributor.author | 陳彥均 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:53:35Z | - |
| dc.date.copyright | 2017-08-20 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-08-10 | |
| dc.identifier.citation | 中文文獻
[1] 劉連煜，2010，現行上市上櫃公司獨立董事制度之檢討暨改進方案－從實證面出發，政大法學評論，第一一四期，頁53-156。 [2] 高韻如，2009，審計委員會與會計資訊品質，私立中國文化大學會計學研究所碩士論文。 [3] 蔡昀蓉，2009，審計委員會特性與盈餘管理，私立中國文化大學會計學研究所碩士論文。 [4] 吳欣怡，2010，審計委員會會計專家多寡與實質盈餘管理之關聯性研究，國立台灣大學會計學研究所碩士論文。 [5] 王怡方，2012，審計委員會會計專家多寡與實質盈餘管理之關聯性研究，國立台灣大學會計學研究所碩士論文。 [6] 戚務君、廖益均與林嬋娟，2008，我國企業盈餘穩健特性之研究，會計學報，第一卷，第一期：1-28。 [7] 江承儒，審計委員會獨立性與專業性對盈餘資訊內涵影響之研究，私立輔仁大學金融研究所碩士論文。 [8] 羅松如，財務報表穩健特性之研究：跨期間及亞洲四小龍證據，國立成功大學會計學研究所碩士論文。 [9] 許文馨與詹凌菁，2008，會計盈餘反應訊息時效性之不對稱與董監酬勞關係，中山管理評論，第16卷第4期：851-883。 [10] 姜家訓與葉鴻銘，2007，債權人監督、公司治理、會計師公費依賴度與盈餘穩健性之關係，中華會計學刊，第 6 卷，第 2 期，173-208頁。 [11] 黃鈺光，1993，我國上市公司董事會特性與經營績效之研究，國立台灣大學會計學研究所碩士論文。 [12] 楊智丞，2017，審計委員會對重大發布訊息之影響，私立逢甲大學會計學研究所碩士論文。 英文文獻 [1] Abbott, Lawrence J., Susan Parker, and Gary F. Peters. 'Audit committee characteristics and restatements.' Auditing: A Journal of Practice & Theory 23.1 (2004): 69-87.APA [2] Agrawal, A., and S. Chadha, 2005, Corporate governance and accounting scandals, Journal of Law and Economics 48, 371–406. [3] Ahmad-Zaluki, N. A., K. Campbell, and A. Goodacre, 2007, The long run share price performance of Malaysian Initial Public Offerings, Journal of Business Finance and Accounting 34, 78–110. [4] ASX Corporate Governance Council, 2003, Principles of Good Corporate Governance and Best Practice Recommendations (ASX Corporate Governance Council, Sydney, NSW). [5] ASX Corporate Governance Council, 2010, Corporate Governance Principles and Recommendations (ASX Corporate Governance Council, Sydney, NSW). [6] Ball, R., and L. Shivakumar, 2005, Earnings quality in UK private firms: comparative loss recognition timeliness, Journal of Accounting and Economics 39, 83–128. [7] Ball, R., S. P. Kothari, and A. Robin, 2000, The effect of institutional factors on properties of accounting earnings, Journal of Accounting and Economics 29, 1–51. [8] Balvers, R. J., T. F. Cosimano, and B. McDonald, 1990, Predicting stock returns in an efficient market, The Journal of Finance 45, 1109–1128. [9] Basu, S., 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics 24, 3–37. [10] Baxter, P., and J. Cotter, 2009, Audit committees and earnings quality, Accounting and Finance 49, 267–290. [11] Beasley, M. S., and S. Salterio, 2001, The relationship between board characteristics and voluntary improvements in audit committee composition and experience, Contemporary Accounting Research 18, 539–570. [12] Beekes, W., P. Pope, and S. Young, 2004, The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK, Corporate Governance: An International Review 12, 47–59. [13] Brown, P., W. Beekes, and P. Verhoeven, 2011, Corporate governance, Accounting and finance: a review, Accounting and Finance 51, 96–172. [14] Davidson, W. N., B. Xie, and W. Xu, 2004, Market reaction to voluntary announcements of audit committee appointments: the effect of financial expertise, Journal of Accounting and Public Policy 23, 279–293. [15] Defond, M., R. N. Hann, and X. Hu, 2005, Does the market value financial expertise on audit committees of board of directors?, Journal of Accounting Research 43, 153–193. [16] Demski, J. S., 1993, 'Endogenous systematic bias in accounting valuations.' annual meeting of the American Association of Accountants, San Francisco, August. [17] Dhaliwal, D., V. Naiker, and F. Navissi, 2010, The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees, Contemporary Accounting Research 27, 787–827. [18] Dietrich, J. R., K. A. Muller, and E. J. Riedl, 2007, Asymmetric timeliness tests of accounting conservatism, Review of Accounting Studies 12, 95–124. [19] Frankel, R., S. P. Kothari, and J. Weber, 2006, Determinants of the informativeness of analyst research, Journal of Accounting and Economics 41, 29–54. [20] Givoly, D., and C. K. Hayn, 2000, The changing time series properties of earnings, cash flows and accruals: has financial reporting become more conservative?, Journal of Accounting and Economics 29, 287–320. [21] Givoly, D., C. K. Hayn, and A. Natarajan, 2007, Measuring reporting conservatism, The Accounting Review 82, 65–106. [22] Goh, B. W., 2009, Audit committees, board of directors, and remediation of material weaknesses in internal control, Contemporary Accounting Research 26, 549–579. [23] Goh, B. W., and D. Li, 2011, Internal controls and conditional conservatism, The Accounting Review 86, 975–1005. [24] Goodwin-Stewart, J., and P. Kent, 2006, Relation between external audit fees, audit committee characteristics and internal audit, Accounting and Finance 46, 387–404. [25] Hair, J. F., R. E. Anderson, R. L. Tatham, and W. C. Black, 1995, Multivariate Data Analysis, 4th edn (Prentice Hall, Englewood Cliffs, NJ). [26] Hartmann, F. G. H., and F. Moers, 1999, Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis, Accounting, Organisations and Society 24, 291–315. [27] Hentschel, L., and S. P. Kothari, 2001, Are corporations reducing or taking risks with derivatives?, Journal of Finance and Quantitative Analysis 36, 93–118. [28] Karamanou, I., and N. Vafeas, 2005, The association between boards and audit committees with management earnings forecasts: an empirical analysis, Journal of Accounting Research 43, 453–486. [29] Khan, M., and R. L. Watts, 2009, Estimation and empirical properties of a firm-year measure of accounting conservatism, Journal of Accounting and Economics 48, 132–150. [30] Klein, A., 2002, Economic determinants of audit committee independence, The Accounting Review 77, 435–452. [31] Krishnan, G. V., and G. Visvanathan, 2008, Does the SOX definition of an accounting expert matter? The association between audit committee directors’ accounting expertise and accounting conservatism, Contemporary Accounting Research 25, 827–858. [32] Kim, Jeong‐Bon, and Liandong Zhang, Accounting conservatism and stock price crash risk: Firm‐level evidence, Contemporary Accounting Research 33.1 (2016): 412-441. [33] Kieso, Donald E., and J. Jerry. 'Weygandt, 1998, Intermediate Accounting.' [34] Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400. [35] LA Bernstein, JG Siegel, The concept of earnings quality, Financial Analysts Journal, 1979. [36] Lafond, R., and S. Roychowdhury, 2008, Managerial ownership and accounting conservatism, Journal of Accounting Research 46, 101–135. [37] Lafond, R., and R. L. Watts, 2008, The information role of conservatism, The Accounting Review 83, 447–478. [38] Lara, J. M. G., B. G. Osma, and F. Penalva, 2009, Accounting conservatism and corporate governance, Review of Accounting Studies 14, 161–201. [39] Larcker, D. F., and S. Richardson, 2004, Fees paid to audit firms, accrual choices and corporate governance, Journal of Accounting Research 42, 625–658. [40] Lim, R., 2011, Are corporate governance attributes associated with accounting conservatism?, Accounting and Finance 51, 1007–1030. [41] Matolcsy, Z. P., J. V. Tyler, and P. A. Wells, 2012, Is continuous disclosure associated with board independence?, Australian Journal of Management 37, 99–123. [42] McDaniel, L., R. Martin and L. A. Maines, 2002, Evaluating financial report quality: the effects of financial expertise vs. financial literacy, The Accounting Review 77, 139–167. [43] Nigar Sultana, J-L. W. Mitchell Van der Zahn, Earnings conservatism and audit committee financial expertise, Accounting and Finance 55 (2015) 279–310. [44] Securities and Exchange Commission, 2003, Final Rule: Audit Committee Disclosure (Government Printing Office, Washington, DC). [45] Srinivasan, S., 2005, Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members, Journal of Accounting Research 43, 291–334. [46] Sun, J., and S. F. Cahan, 2012, The economic determinants of compensation committee quality, Managerial Finance 38, 188–205. [47] Watts, R., 2003, Conservatism in accounting - Part I: explanations and implications, Accounting Horizons 17, 207–221. [48] Wild, J. J. (1996). The audit committee and earnings quality. Journal of Accounting, Auditing & Finance, 11(2), 247-276. [49] Wooldridge, J. M., 2010, Econometric Analysis of Cross Section and Panel Data (MIT Press, Boston, MA). [50] Xie, B., W. N. Davidson, and P. J. DaDalt, 2003, Earnings management and corporate governance: the role of the board and audit committee, Journal of Corporate Finance 9, 295–316. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20569 | - |
| dc.description.abstract | 本篇論文參考Nigar Sultana (2013)之研究設計，採用Basu (1997)和Ball and Shivakumar (2005)的模型，針對台灣上市公司進行兩個議題的研究。首先，第一個議題探討已設置審計委員會的上市公司，是否比未設置審計委員會的上市公司還傾向盈餘保守性？第二個議題則將審計委員會中的財務、金融專家進一步區分為會計背景和非會計背景，以此來檢視不同類型財務、金融專家對盈餘保守性的影響。
本研究的實證結果發現，當上市公司設置審計委員會後，確實比未設置審計委員會的上市公司還傾向盈餘保守性。本研究也更進一步發現擁有會計背景的審計委員會委員是最主要能促進盈餘保守性的財務、金融專家，此發現與Nigar Sultana (2013)對澳洲市場的研究結果相同。 | zh_TW |
| dc.description.abstract | Base on the research design of Nigar Sultana (2013), this study uses the model designing by Basu (1997) as well as Ball and Shivakumar (2005) to research the listed companies that have set up audit committees in Taiwan from 2010 to 2016. There are two issues in this study. At first, we discuss whether there are more tendencies to earnings conservatism by setting up audit committee or not. Second, we try to find out whether members with different backgrounds in audit committees will have different impact on earnings conservatism by dividing financial experts into having accounting backgrounds and having non-accounting backgrounds.
The empirical result of this study shows that there are more tendencies to earnings conservatism by setting up audit committee. The result of this study also shows that audit committees including members who have accounting financial expertise are more likely to contribute to the effectiveness of the audit committee in improving the quality of financial reporting rather than including non-accounting backgrounds members, and the result is just the same as the research of Nigar Sultana (2013). | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:53:35Z (GMT). No. of bitstreams: 1 ntu-106-R04722039-1.pdf: 1483335 bytes, checksum: f9d2936d9164a0213828748fd9b6188f (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 目錄
口試委員會審定書.........................................................................................................﹟ 誌謝.................................................................................................................................Ⅰ 中文摘要.........................................................................................................................Ⅱ ABSTRACT.....................................................................................................................Ⅲ 目錄.................................................................................................................................Ⅳ 圖表目錄.........................................................................................................................Ⅴ 第壹章 緒論.............................................................................................................1 第一節 研究背景與問題.........................................................................................1 第二節 研究動機與目的.........................................................................................4 第三節 研究架構.....................................................................................................6 第貳章 文獻回顧與假說發展.................................................................................7 第一節 審計委員會與財務、金融專家.................................................................7 第二節 盈餘保守性...............................................................................................15 第三節 假說建立...................................................................................................18 第參章 研究方法...................................................................................................20 第一節 樣本選取與資料來源...............................................................................20 第二節 研究設計與變數衡量...............................................................................22 第肆章 實證結果與分析.......................................................................................35 第一節 敘述性統計分析.......................................................................................35 第二節 相關係數檢定...........................................................................................37 第三節 實證結果...................................................................................................38 第伍章 研究結論、限制與建議...........................................................................44 第一節 研究結論...................................................................................................44 第二節 研究限制...................................................................................................46 第三節 研究建議...................................................................................................47 參考文獻.........................................................................................................................60 | |
| dc.language.iso | zh-TW | |
| dc.title | 審計委員會財務、金融專家與盈餘保守性 | zh_TW |
| dc.title | Audit Committee Financial Expertise and Earnings Conservatism | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 105-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 尤琳蕙,王瑄 | |
| dc.subject.keyword | 保守性,公司治理,審計委員會,財務專家,會計專家, | zh_TW |
| dc.subject.keyword | Conservatism,Corporate Governance,Audit Committee,Financial Experts,Accounting Experts, | en |
| dc.relation.page | 65 | |
| dc.identifier.doi | 10.6342/NTU201702874 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2017-08-10 | |
| 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-106-1.pdf 未授權公開取用 | 1.45 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。