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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57003完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳耀宗(Yao-Tsung Chen) | |
| dc.contributor.author | An-Chi Fan | en |
| dc.contributor.author | 范安綺 | zh_TW |
| dc.date.accessioned | 2021-06-16T06:32:44Z | - |
| dc.date.available | 2015-08-16 | |
| dc.date.copyright | 2014-08-16 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-08-05 | |
| dc.identifier.citation | 一、 英文部分
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Journal of Accounting and Economics, 8: 159-72. 二、中文部分 王貞靜、張瑀珊與林凱薰，2012，審計品質與資訊不對稱之關聯性，中華會計學刊，第八卷第1期。 王鈴，1999，傳統審計品質代理變數之研究，東吳大學會計學系碩士論文。 紀子程，2008，事務所規模與產業專精度對審計品質之影響-以上櫃轉上市公司盈餘管理為例，國立臺北大學碩士論文。 陳雅琳，2012，審計品質與實質盈餘管理關聯性之研究，國立成功大學經營管理碩士學位學程碩士論文。 程心瑤，2006，企業責任報告揭露之研究，國立政治大學會計學研究所博士論文。 葉乃瑄，2012，客戶重要性、非審計服務與會計師產業專精對審計品質之影響，國立高雄應用大科技大學會計學系碩士論文。 葉銀華、李存修與柯承恩，2002，公司治理與評等系統，商智文化出版。 劉美鑾，2012，內部治理機制與審計品質之關聯性，國立中正大學，會計資訊與法律數位學習碩士在職專班碩士論文。 劉進福，2012，企業盈餘管理、會計師事務所類型及審計品質之關係，中國文化大學會計學系碩士論文。 蔡其諭，2001，揭露程度與負債資金成本之關係，國立政治大學會計學系碩士論文。 鄭琇紜，2008，公司治理對代理成本及資金成本之影響-代理成本之中介效果，國立台灣科技大學財務金融研究所碩士論文。 謝承儒，2012，會計師任期與會計師產業專精對於負債資金成本之影響，國立彰化師範大學會計學系碩士論文。 鍾佳齡，2009，審計品質與債務資金成本，銘傳大學會計學系碩士論文。 | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57003 | - |
| dc.description.abstract | 本研究參考Causholli and Knechel(2012)之研究設計，以台灣上市櫃公司為研究對象，並以2001年至2007年為研究期間，探討公司在此期間掛牌上市櫃後，接下來五年債務成本的變化。本研究旨在探討在不同情況下，審計品質對降低債務成本的效果，並加入產業、借貸關係以及公司治理環境作討論。
本研究以融資生命週期模型去討論公司於掛牌上市櫃前與債權人的借貸關係，並將公司分為科技產業及非科技產業。實證結果發現，(1) 掛牌上市櫃時，債務成本與公司年齡並不顯著相關。且審計品質與債務成本並不是顯著相關，加入產業因素討論時，也不顯著相關。然而，(2) 將樣本以產業作區別時，在非科技產業的子樣本中，公司年齡與債務成本呈顯著負相關，較年輕的公司其債務成本會較高。而審計品質對降低債務成本的效果在年輕的非科技公司中比較大，與預期不符。(3)在科技產業的子樣本中，公司年齡與債務成本呈顯著負相關。而審計品質對於降低債務成本的效果對年輕公司較大，與預期相符 (4) 審計品質與良好的公司治理交互作用下，會產生互補效果，能更加降低債務成本。 | zh_TW |
| dc.description.abstract | Following Causholli and Knechel (2012), this thesis uses a sample of listed and OTC firms in Taiwan from 2001 to 2007 to examine how high quality audits reduce a firms’ cost of debt under different circumstances. The thesis extends Causholli and Knechel (2012) by considering industry, lending relationships and board governance to analyze the relationship between audit quality and costs of debt.
The thesis uses the life-cycle model of financing to analyze firms’ lending relationships before they become listed and OTC firms, and separates total samples into technology firms and non-technology firms. The empirical results indicate that at the time that firms become listed and OTC firms, a firm’s private age is not significantly related to the cost of debt, and the audit quality isn’t significantly related to lowering the cost of debt. Besides, the effect of audit quality isn’t larger for firms in high tech industry sector. Among firms in the non-tech sector, I find that firms that are young at the time that they become listed and OTC firms pay higher cost of debt. Among firms in the tech sector, I find that firms that are young at the time that they become listed and OTC firms pay higher cost of debt, and the benefit of hiring a high quality auditor is larger in young firms. Finally, I find that there is a complementary relationship between audit quality and board governance in reducing the cost of debt. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T06:32:44Z (GMT). No. of bitstreams: 1 ntu-103-R01722026-1.pdf: 1071919 bytes, checksum: 37d3051150685549db8855b4638bd88e (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii Abstract iii 目錄 iv 圖表目錄 v 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 2 第三節 論文架構 3 第二章 文獻回顧與假說建立 4 第一節 審計品質之衡量 4 第二節 審計品質、資訊品質、及債務成本 6 第三節 融資生命週期模型 9 第四節 公司治理及審計品質與債務成本之關係 12 第五節 研究假說 15 第三章 研究設計 20 第一節 研究期間與樣本選取 20 第三節 實證模型 27 第四章 實證結果與分析 29 第一節 敘述性統計量分析 29 第二節 相關性分析 33 第三節 迴歸分析 35 第四節 額外測試之彙總 43 第五章 結論與建議 47 第一節 研究結論 47 第二節 研究限制 48 第三節 研究建議 48 參考文獻 49 | |
| dc.language.iso | zh-TW | |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | 債務成本 | zh_TW |
| dc.subject | 科技產業 | zh_TW |
| dc.subject | board governance | en |
| dc.subject | audit quality | en |
| dc.subject | cost of debt | en |
| dc.subject | high tech industry | en |
| dc.title | 審計品質與債務成本：以借貸關係為例 | zh_TW |
| dc.title | Audit Quality and Cost of Debt:Evidence from Lending Relationships | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 曾智揚(Chih-Yang Tseng),洪聖閔(Sheng-Min Hung) | |
| dc.subject.keyword | 審計品質,債務成本,科技產業,公司治理, | zh_TW |
| dc.subject.keyword | audit quality,cost of debt,high tech industry,board governance, | en |
| dc.relation.page | 54 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-08-05 | |
| 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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