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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻 | |
| dc.contributor.author | Chen-Yu Wang | en |
| dc.contributor.author | 王振宇 | zh_TW |
| dc.date.accessioned | 2021-06-16T07:12:25Z | - |
| dc.date.available | 2019-07-15 | |
| dc.date.copyright | 2014-07-15 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-04 | |
| dc.identifier.citation | Abbott, L. J., S. Parker, G. F. Peters, and K. Raghunandan. 2004. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory, 22 (2): 1-15.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57931 | - |
| dc.description.abstract | 在過去的研究中，對於審計委員會的探討大多圍繞在獨立性、財務專家等，但有關產業專家對於審計委員會的重要性卻很少有文獻提到。本文旨在探討若產業專家存在於審計委員會，與財務報導品質的提升是否有關，利用臺灣經濟新報社(TEJ)資料庫中2006年至2012年的獨立董事資料，本研究發現產業專家的存在確實能降低裁決性應計數，但並未發現當產業專家同時為會計專家時，公司的財務報導品質較好。若將裁決性應計數區分正負個別進行迴歸分析，研究發現產業專家對於正向盈餘管理有抑制的效果，但卻會使公司進行較多負向盈餘管理。再者，本研究亦發現審計委員會中的產業專家與查核事務所產業專家兩者間存在替代關係。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2021-06-16T07:12:25Z (GMT). No. of bitstreams: 1 ntu-103-R01722041-1.pdf: 675687 bytes, checksum: 8b619bed9adea4f629dee989985e774c (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 摘要 i
ABSTRACT ii 目錄 iii 表目錄 iv 第一章 緒論 1 第二章 文獻回顧 3 第一節 審計委員會起源與相關法規 3 第二節 審計委員會與財務報導品質之關聯 5 第三節 產業專家的相關文獻 8 第四節 研究假說 10 第三章 研究設計 12 第一節 變數衡量 12 第二節 實證模型 16 第三節 樣本與資料 17 第四章 實證結果與分析 20 第一節 敘述性統計與相關係數分析 20 第二節 多元迴歸結果與分析 26 第五章 額外測試 30 第一節 將裁決性應計數區分為正負兩群 30 第二節 查核事務所是否為產業專家的影響 33 第六章 研究結論、限制與建議 36 第一節 研究結論 36 第二節 研究限制及建議 36 參考文獻 38 | |
| dc.language.iso | zh-TW | |
| dc.subject | 審計委員會 | zh_TW |
| dc.subject | 獨立董事 | zh_TW |
| dc.subject | 會計專家 | zh_TW |
| dc.subject | 產業專家 | zh_TW |
| dc.subject | 裁量性應計數 | zh_TW |
| dc.subject | audit committee | en |
| dc.subject | independent director | en |
| dc.subject | accounting expertise | en |
| dc.subject | industry expertise | en |
| dc.subject | discretionary accruals | en |
| dc.title | 審計委員會產業專家與財務報導品質之關聯性 | zh_TW |
| dc.title | The Effect of Audit Committee Industry Expertise
on Financial Reporting Quality | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳淑鈴,詹凌菁 | |
| dc.subject.keyword | 審計委員會,獨立董事,會計專家,產業專家,裁量性應計數, | zh_TW |
| dc.subject.keyword | audit committee,independent director,accounting expertise,industry expertise,discretionary accruals, | en |
| dc.relation.page | 43 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-07-04 | |
| 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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