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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20346完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王全三(Chuan-San Wang) | |
| dc.contributor.author | Jheng-Guang Chen | en |
| dc.contributor.author | 陳政光 | zh_TW |
| dc.date.accessioned | 2021-06-08T02:45:50Z | - |
| dc.date.copyright | 2018-01-04 | |
| dc.date.issued | 2017 | |
| dc.date.submitted | 2017-10-27 | |
| dc.identifier.citation | 一. 中文部分
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V., & Read, W. J. (2001). Audit committee composition,“gray directors,” and interaction with internal auditing. Accounting Horizons, 15(2), 105-118. Redmayne, N. B., Bradbury, M. E., & Cahan, S. F. (2011). The association between audit committees and audit fees in the public sector. International Journal of Auditing, 15(3), 301-315. Salterio, S., & Koonce, L. (1997). The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society,22(6), 573-587. Sharma, D. S. (2003). The efficacy of audit committee monitoring of audit quality: Tests of main and interaction effects. In AFAANZ Conference, Brisbane, Australia.. Simunic .1980. The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research. Vol.18 Simunic, D. A. 1984. Auditing, Consulting, and Auditor Independence, Journal of Accounting Research 22(2), 679-702 Wild, J. J. 1996. The audit committee and earnings quality. Journal of Accounting, Auditing & Finance, 11(2), 247-276. Willekens, M., H. V. Bauwhede, and A. Gaeremynck. 2004. Voluntary audit committee formation and practices among Belgian listed companies. International Journal of Auditing 8: 207-222. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20346 | - |
| dc.description.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。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T02:45:50Z (GMT). No. of bitstreams: 1 ntu-106-R03722045-1.pdf: 1547268 bytes, checksum: b1dfbcfeed2f14152cfbeb868aa0c7af (MD5) Previous issue date: 2017 | en |
| dc.description.tableofcontents | 目錄
第壹章 緒論 1 第一節 研究背景 1 第二節 研究動機及目的 3 第三節 研究架構 3 第貳章 文獻探討 4 第一節 我國審計委員會之發展 4 第二節 審計委員會之職責及功能性 5 第三節 我國對於審計公費揭露之規範 5 第四節 審計委員會之相關研究 6 第五節 審計公費及審計委員會之相關研究 12 第參章 研究設計及方法 15 第一節 研究假說 15 第二節 實證模型與變數衡量 16 第三節 研究期間、資料來源及樣本之選取 23 第肆章 實證結果與分析 26 第一節 敘述性統計 26 第二節 設置審計委員會前後兩年度審計公費變化之比較 30 第三節 最小平方迴歸分析 31 第四節 共線性分析 35 第伍章 結論與建議 39 第一節 研究結論 39 第二節 研究限制與建議 40 參考文獻 41 表3-2-1 Model 1變數定義及衡量方式 18 表3-2-2 Model 2變數定義及衡量方式 22 表3-3-1 樣本狀況篩選表 25 表4-1-1 設置審計委員會制度的公司之樣本敘述性統計分析結果 28 表4-1-2 未設置審計委員會制度的公司之樣本敘述性統計分析結果 29 表4-2-1 審計公費變異 30 表4-2-2 測試組與控制組審計公費之變動 31 表4-3-1 設置審計委員會樣本之實證結果 32 表4-3-2 未設置審計委員會樣本之實證結果 33 表4-3-3 合併分析之實證結果 34 表4-4-1 設置審計委員會之樣本變數間之相關係數矩陣 36 表4-4-2 未設置審計委員會之樣本變數間之相關係數矩陣 37 表4-4-3 各變數膨脹因素值(VIF)彙總表 38 | |
| dc.language.iso | zh-TW | |
| dc.title | 設置審計委員會對審計公費影響之探討 | zh_TW |
| dc.title | An Empirical Examination of the effect of Audit Committee on Audit Fee | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 葉疏(Shu Yeh) | |
| dc.contributor.oralexamcommittee | 許文馨(Wen-Hsin Hsu),王瑄(Hsuan Wang) | |
| dc.subject.keyword | 審計委員會,審計委員公費,監察人,自願設置審計委員會,審計委員會品質, | zh_TW |
| dc.subject.keyword | audit committee,audit fee,controller,establishing audit committee voluntarily,quality of audit committees, | en |
| dc.relation.page | 46 | |
| dc.identifier.doi | 10.6342/NTU201704313 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2017-10-30 | |
| 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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