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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 財務金融學系
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73335
完整後設資料紀錄
DC 欄位值語言
dc.contributor.advisor李存修(Tsun-Siou Lee)
dc.contributor.author"Cheau Yi, Audrey Lau"en
dc.contributor.author劉巧儀zh_TW
dc.date.accessioned2021-06-17T07:29:05Z-
dc.date.available2022-07-03
dc.date.copyright2019-07-03
dc.date.issued2019
dc.date.submitted2019-06-18
dc.identifier.citationEnglish references
1. 2018 Corporate Governance in Taiwan Book.
2. ACGA Taiwan White Paper.
3. AICD Director tools, Board composition, Directors’ fees.
4. AICD Director tools, Role of the board, Nomination committee charter.
5. Audit Oversight Board (AOB) Annual Report, 2011.
6. Audit Oversight Board Annual Inspection Report, Findings and Insights, 2017.
7. Australian Institute of Company Director’s Report: Director Tools, Governance
Relations, Position descriptions of a chair and Role of chair.
8. Australia Proxy Voting Guidelines: Benchmark Policy Recommendations,
September 28 2018.
9. Cancer Council Corporate Governance Statement, November 2017.
10. CG Watch 2018 report: Hard Decisions – Asia faces tough choices in CG reform.
11. Chen, Chieh-Shuo. 'The effect of mandatory disclosure requirements and
disclosure types of auditor fees on earnings management: Evidence from Taiwan.'
Asia Pacific Management Review 21.4 (2016): 181-195.
12. Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies,
12 December 2018.
13. Corporate Governance in Taiwan 2016.
14. Corruption, Coalition Against. 'LAD.' (1998).
15. CPA Firm Inspection Report, Taiwan, FSC 2017.
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governance principles and recommendations 4th Edition. Australian Securities
Exchange, February 2019.
17. GUIDE, REGULATORY. 'Relevant interests and substantial holding notices.'
(2013).
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19. Lin, Zhijun, ed. The Routledge Handbook of Accounting in Asia. Routledge, 2017.
20. Malaysian Institute of Accountants, the Audit Profession in Malaysia, September
2018.
21. McCabe, Margaret, and Margaret Nowak. 'The independent director on the board
of company directors.' Managerial Auditing Journal 23.6 (2008): 545-566.
22. OECD Disclosure of Beneficial Ownership and Control in Listed Companies in
Asia, 2016.
23. OECD Protection of Minority Shareholders in Listed Issuers Final Report, June 2009.
24. OECD. Publishing. Better Policies for Board Nomination and Election in Asia.
OECD Publishing, 2013.
25. Ramsay, Ian, and Geofrey P. Stapledon. 'Corporate Governance: The Role of
Superannuation Trustees.' (2000).
26. Reynolds, Steven T. Effective Corporate Governance in Not-for-profit
Organisations. Diss. Victoria University, 2014.
27. Shiu, Cheng‐Yi, and Hui‐Shan Wei. 'Do private placements turn around firms?
Evidence from Taiwan.' Financial Management 42.4 (2013): 875-899.
28. The Corporate Governance Review (Sixth Edition), Chapter 28 Taiwan, 1 March
2016.
29. The Journal of National Federation of Certified Public Accountant of the Republic
of China, 2017.
30. SSM Annual Report 2017 (English Version).
31. Xu, Suichen. The impact of corporate governance on private placements in
Australia. Diss. Queensland University of Technology, 2014.
Chinese references
1. 戴英妃,國立臺北大學法律學系,公司治理與公司秘書制度,106 年7 月。
2. 聯合國反貪腐公約首次國家報告國際審查會議結論性,臺灣的反貪腐改革,
Anti-Corruption Reforms in Taiwan, Concluding observation of the Review
Committee of International Experts in Taipei, August 2018。
3. 楊秀山,從聯合國反貪腐公約論我國廉政機構私部門肅貪之研究,A Study
Upon The Anti-Corruption Cases Dealt By ROC Agency Against Corruption
Arising From United Nations Convention Against Corruption。
4. Chang, Ruey-Dang, Wen-Hua Shen, and Yi-Hsiang Huang. 'Declaration effect,
stock returns and earnings management: A study of private placement in Taiwan.'
中華會計學刊7.1 (2011): 21-60.
English Online Articles
1.“About Us.” About Us | Not for Profit Law Information Hub, www.nfplaw.org.au/aboutus.
2. Acnc-Site-Admin. “About Us.” About Us, Australian Charities and Not-for-Profits Commission, 28 Mar. 2018, www.acnc.gov.au/about.
3. Acnc-Site-Admin. “ACNC Governance Standards.” ACNC Governance Standards, Australian Charities and Not-for-Profits Commission, 28 Mar. 2018, www.acnc.gov.au/for-charities/manage-your-charity/governance-standards.
4.“Chinese Taiwan.” IFAC, www.ifac.org/about-ifac/membership/country/chinese-taiwan.
5. Fair Trade Act.” FAIR TRADE COMMISSION, www.ftc.gov.tw/internet/english/doc/docList.aspx?uid=1295.
6.“Governance and Legal Duties of Office Holders.” Governance and Legal Duties of Office Holders | Not for Profit Law Information Hub, www.nfplaw.org.au/governance.
7. Governance for Good: The ACNCs Guide for Charity Board ... www.acnc.gov.au/tools/guides/governance-good-acncs-guide-charity-board-members.
8. Governance in Sport, www.governanceinstitute.com.au/courses-events/short-courses-certificates/governance-in-sport/.
9.“How We Govern.” Australian Conservation Foundation, www.acf.org.au/how_we_govern.
10.“ITRI Overview - About Us.” Industrial Technology Research Institute, www.itri.org.tw/eng/Content/Messagess/contents.aspx?SiteID=1&MmmID=617731521661672477.
11.“Kirilova, Valentina. “HKEX Launches Director Training Webcast on IPOs.” LeapRate, 12 Feb. 2018, www.leaprate.com/financial-services/exchanges/hkex-launches-director-training-webcast-ipos/.
12.“Learn and Engage.” National Conference 2019 - Governance Institute of Australia, www.governanceconference.com.au/.
13.“Open Lab & Incubator - Collaboration & Services.” Industrial Technology Research Institute, www.itri.org.tw/eng/Content/Messagess/contents.aspx?SiteID=1&MmmID=617755772433266023.
14.“Our Governance.” Mission Australia, www.missionaustralia.com.au/about-us/governance.
15.“Professionalising the Board Secretary in Taiwan.” CSJ HKICS, csj.hkics.org.hk/site/2013/06/05/professionalising-the-board-secretary-in-taiwan/.
16.“Regulations Governing the Organization and Deliberation Procedures ... law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0300020.
17. Sports Governance, aicd.companydirectors.com.au/education/courses-for-the-director/short-courses/sports-governance.
18. Suspected Violation of the Fair Trade Law [FTL] by the Certified ... www.ftc.gov.tw/internet/english/doc/docDetail.aspx?uid=287&docid=3098.
19.“Trustee Governance and Professional Standards.” AIST, www.aist.asn.au/governance/overview.aspx.
20.“Who Are We?” AIST, www.aist.asn.au/about/who-are-we.aspx.
21.“Who We Are.” Australian Conservation Foundation, www.acf.org.au/who_we_are.
22. Who We Are, www.governanceinstitute.com.au/about-us/who-we-are/.
Chinese Online Articles
1.“花蓮慈濟醫院 Hualien Tzu Chi Hospital.” Hualien Tzu Chi Hospital, hlm.tzuchi.com.tw/index.php?option=com_content&view=article&id=4155:2018-01-04-11--&catid=156:2011-07-22-06-36-50&Itemid=469&lang=zh.
2.“如何決定獨立董事薪酬水準.” Willis Towers Watson, www.willistowerswatson.com/zh-TW/insights/2017/06/board-member-compensation.
3.“行事曆.” 中華公司治理協會, www.cga.org.tw/main/f_1_01_company_govern.aspx.
4.“About Us.” 中文, www.sfi.org.tw/en/aboutUs.html.
5.“TWSE Corporate Governance.” TWSE 公司治理中心, cgc.twse.com.tw/frontEN/about.http://cgc.twse.com.tw/promoteEvent/promoteEventArticleEn/193.
6. 入門法律白話文小學堂·2018-03-07 , et al. “林紘宇|「獨立董事」是世界上最好的工作嗎?!.” 法律白話文運動 PLM, 7 Mar. 2018, plainlaw.me/2018/03/07/獨立董事是世界上最好的工作嗎/.
7. AIAadmin. “跟董事平起平坐:「公司秘書」制度之介紹與探討.” AIA Taiwan Study Provider, 4 Aug. 2015, www.aiaworldwide.com.tw/跟董事平起平坐「公司秘書」制度之介紹與探討/.
8. tcsa_prk1019. “金融業及特定上市櫃公司 108年起將應設置公司治理人員.” 金融業及特定上市櫃公司 108年起將應設置公司治理人員 - CSR.SDGs@Asia Pacific永續新聞網, www.sdgs-csr.org/tw/news-tw/382-0702_fsc.html.
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73335-
dc.description.abstract公司治理一直以來是許多國家關注的話議題,世界各地的公司都開
始在這領域裡進行投資。良好的公司治理吸引了重大的關注,包括政
府,投資者,董事會和公眾都會想理解國家公司治理程度。良好的公
司治理可以幫助國家國際化,提高公司價值並吸引外國投資。該研究
主要基於亞洲公司治理協會(ACGA)的公司治理研究報告CG Watch
2018: Hard decisions. Asia faces tough choices in CG reform。借助
2018-2020 年台灣公司治理藍圖,本研究的目的是為台灣公司治理體系
的改善做出貢獻並提高地方標準,有效地達到國際標準。研究裡主要
關注在ACGA 用於分析的12 個亞洲國家的7 個新類別主題,找出台灣
表現相對弱的領域,而如何採取措施來提高公司治理總分數及排名。
zh_TW
dc.description.abstractCorporate Governance has been a topic of concern in many countries and many firms all around the world has started to invest in this area. It has attracted a substantial amount of attention from governments, investors, board of directors and the public. Good Corporate Governance can aid the internationalization of a country, increase firm value and attract foreign investment. This research is heavily based on the Asian Corporate Governance Association (ACGA) Research Report on Corporate Governance, the CG Watch 2018: Hard decisions. Asia faces tough choices in CG reform. With the aid of Taiwan’s Corporate Governance Roadmap 2018-2020; the purpose of this research is to contribute to the improvement in Taiwan’s Corporate Governance System
and raising local standards to effectively meet international standards. Focusing mainly on the new 7 category themes that ACGA uses to analyse the 12 countries, my goal is to identify areas where Taiwan performs relatively weaker than other 11 countries, what measures Taiwan can undertake to improve its score and overall ranking.
en
dc.description.provenanceMade available in DSpace on 2021-06-17T07:29:05Z (GMT). No. of bitstreams: 1
ntu-108-R06723073-1.pdf: 5747640 bytes, checksum: 90566bf99c0fb4fe9ba215fa733dcb69 (MD5)
Previous issue date: 2019
en
dc.description.tableofcontentsThesis Oral Defense Committee Certification..............................................................#
Acknowledgement........................................................................................................ii
中文摘要.......................................................................................................... .............iii
Abstract........................................................................................................................ iv
Table of Contents..........................................................................................................v
List of Illustrations.....................................................................................................vii
List of Tables..............................................................................................................viii
Chapter 1: Introduction...............................................................................................1
1.1 Research Background and Rationale........................................................................2
1.2 Research Motivation.................................................................................................3
1.3 Research Outline and Framework............................................................................4
Chapter 2: Literature Review......................................................................................6
2.1 Corporate Governance Ecosystem in Asia...............................................................6
2.1.1 Definition of Corporate Governance.............................................................7
2.1.2 OECD Corporate Governance Principles......................................................9
2.2 Corporate Governance Rating System...................................................................10
2.2.1 The ACGA Survey Category Themes.........................................................10
2.2.2 The CLSA Survey........................................................................................20
2.3 Taiwan’s Corporate Governance System................................................................22
2.3.1 Role of FSC in Corporate Governance........................................................24
2.3.2 Taiwan’s score in ACGA Survey.................................................................25
2.4 Research Direction.................................................................................................27
Chapter 3: Research Methodology............................................................................30
3.1 CG rules problem areas..........................................................................................30
3.2 Listed Companies problem areas...........................................................................32
3.3 Auditors & Audit Regulators problem areas..........................................................35
3.4 Civil Society & Media problem areas....................................................................37
Chapter 4: Data Analysis and Results......................................................................38
4.1 CG rules analysis and results…..............................................................................38
4.2 Listed companies analysis and results....................................................................56
4.3 Auditors & Audit regulators analysis and results...................................................84
4.4 Civil society & media analysis and results...........................................................108
Chapter 5: Conclusion.............................................................................................130
5.1 Recommendations from findings.........................................................................130
5.2 Limitations & Future Research............................................................................142
References.............................................................................................................. ...147
Appendix...................................................................................................................150
dc.language.isoen
dc.subject公司治理zh_TW
dc.subject亞洲公司治理協會zh_TW
dc.subject評級體系zh_TW
dc.subjectAsian Corporate Governance Associationen
dc.subjectCorporate Governanceen
dc.subjectRating systemen
dc.title國際性公司治理評等與台灣公司治理改善之道zh_TW
dc.titleHow to improve Corporate Governance of Taiwan: From the perspective of International Corporate Governance Ratingen
dc.typeThesis
dc.date.schoolyear107-2
dc.description.degree碩士
dc.contributor.oralexamcommittee張景宏,林姿婷
dc.subject.keyword公司治理,評級體系,亞洲公司治理協會,zh_TW
dc.subject.keywordCorporate Governance,Rating system,Asian Corporate Governance Association,en
dc.relation.page189
dc.identifier.doi10.6342/NTU201900938
dc.rights.note有償授權
dc.date.accepted2019-06-19
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept財務金融學研究所zh_TW
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