設置審計委員會對審計公費影響之探討

Abstract

目前世界上審計委員會為公司治理重要的一環，台灣亦將審計委員會列為未來的趨勢與普及化的目標。部分證券交易法條文於2007年1月1日施行，重點即為引進審計委員會取代監察人制度。 本研究以自2007年至2014年自願設置審計委員會之公司作為主要研究之對象，並以公司規模及風險要素等作為控制變數，以探討審計委員會之設置對審計公費之影響。透過回歸分析發現，設置審計委員會的公司在其設置後期，審計公費顯著高於設置前之審計公費。本研究亦選取未設置審計委員會之公司作為控制組加入樣本，以審計公費變動量來測試，實證結果發現，審計公費變動量與有無設置審計委員會呈正相關，說明設置審計委員會使得審計公費顯著增加。

Establishing audit committee is an important part of corporate governance in the world. The audit committee system is also a future trend and universal goal in our country. Part of the provisions of Securities and Exchange law took effect since January 1, 2007, focusing on the introduction of audit committee, want to replace controller with audit committee. The sample comprise Taiwan Non- financial sector listed company at stock exchange market and at over-the-counter market for the period 2007–2014, when audit committee formation was voluntary. This study also used company size and related risk elements as control variables to investigate the effect of establishing audit committee on audit fees. After the regression analysis, it seems that audit fees after the establishment, is notably higher than the audit fee before the establishment. This study also picks companies which does not establish audit committee as control group into sample. For this group, there is a positive association between audit committees and audit fees. The result this study conclude is that the establishment of the audit committee have significant positive correlation to audit fee.