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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 杜榮瑞 | |
dc.contributor.author | Hsin-Chieh Lin | en |
dc.contributor.author | 林欣潔 | zh_TW |
dc.date.accessioned | 2021-05-15T17:56:20Z | - |
dc.date.available | 2021-05-15T17:56:20Z | - |
dc.date.issued | 2014 | |
dc.date.submitted | 2014-06-30 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5340 | - |
dc.description.abstract | 本論文從查核人員的角度探討審計委員會和薪酬委員會成員重疊程度的影響。以2003到2010年的美國公司為研究對象,本論文實證結果發現(1)審計委員會和薪酬委員會成員重疊程度較高的公司,財務報導品質較高;(2)財務報導品質較高的公司,審計公費較低;(3)審計委員會和薪酬委員會成員重疊程度較高的公司,審計公費較低;(4)審計委員會和薪酬委員會成員重疊程度會直接影響審計公費,同時也透過財務報導品質間接影響審計公費。 | zh_TW |
dc.description.abstract | This thesis examines the effect of overlapping membership on audit and compensation committees from the perspective of auditors. Using 6,550 firm-year observations in the U.S. during 2003-2010, the results show that(1)firms with higher overlapping audit and compensation committee members have higher financial reporting quality;(2)firms with higher financial reporting quality have less audit fees; (3)firms with higher overlapping audit and compensation committee members have less audit fees; and(4)overlapping membership on audit and compensation committees not only directly affects audit fees, but also indirectly affects audit fees through financial reporting quality. | en |
dc.description.provenance | Made available in DSpace on 2021-05-15T17:56:20Z (GMT). No. of bitstreams: 1 ntu-103-R01722024-1.pdf: 753145 bytes, checksum: 60681538e9a3a022fbc75c0bdbdef1a5 (MD5) Previous issue date: 2014 | en |
dc.description.tableofcontents | 誌謝 i
中文摘要 ii 英文摘要 iii 第一章 緒論 1 第一節 研究動機與問題 1 第二節 論文結構 3 第二章 文獻探討與研究假說 4 第一節 審計委員會和薪酬委員會成員重疊程度與財務報導品質 5 第二節 財務報導品質與審計公費 8 第三節 審計委員會和薪酬委員會成員重疊程度與審計公費 11 第三章 研究設計 14 第一節 樣本選取與資料蒐集方式 14 第二節 實證模型與變數定義 17 第四章 研究結果 28 第一節 敘述統計 28 第二節 相關係數表 30 第三節 假說檢定 36 第四節 敏感性分析 46 第五章 結論與建議 58 第一節 結論 58 第二節 研究限制 59 第三節 對後續研究建議 59 參考文獻 60 | |
dc.language.iso | zh-TW | |
dc.title | 審計委員會和薪酬委員會成員重疊程度、財務報導品質與審計公費的關聯性 | zh_TW |
dc.title | The Relationship among Overlapping Membership on Audit and Compensation Committees, Financial Reporting Quality and Audit Fees | en |
dc.type | Thesis | |
dc.date.schoolyear | 102-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,陳政芳 | |
dc.subject.keyword | 委員會成員重疊,審計委員會,薪酬委員會,財務報導品質,審計公費, | zh_TW |
dc.subject.keyword | overlapping membership,audit committee,compensation committee,financial reporting quality,audit fees, | en |
dc.relation.page | 64 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2014-06-30 | |
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 |
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