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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80246完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻(Chih-Hsien Liao) | |
| dc.contributor.author | Yu-Chien Liu | en |
| dc.contributor.author | 劉昱謙 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:03:12Z | - |
| dc.date.available | 2021-08-23 | |
| dc.date.available | 2022-11-24T03:03:12Z | - |
| dc.date.copyright | 2021-08-23 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-07 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80246 | - |
| dc.description.abstract | 法規強制設立審計委員會之後，對於具財務背景之獨立董事之需求大幅提升，其中，從具有審計工作經驗及專業知識且從會計師事務所退職之員工為符合資格的候選人，然而因與查核小組間之熟悉度而有獨立性受損的疑慮。本文旨在探討審計委員會中前任關聯董事的存在是否會影響審計品質。利用臺灣非金融業上市櫃公司2014年至2019年的資料，本研究發現前任關聯董事的存在確實能降低裁決性應計數，但並未發現能降低重編發生機率及被出具修正式意見之結果。進一步分析，發現有前任關聯董事之公司，其查核報告出具天數較短，此結果支持前任關聯董事因熟悉查核工作之程序，有助於降低溝通成本、提高查核效率，進而提升審計品質。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:03:12Z (GMT). No. of bitstreams: 1 U0001-0607202120371900.pdf: 1284438 bytes, checksum: dd3119bb3734fd140772a0a0ae7e0501 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 謝辭 i 摘要 ii Abstract iii 目錄 iv 表目錄 v 第一章 緒論 1 第二章 文獻回顧與假說 3 第一節 審計委員會起源 3 第二節 審計委員會與盈餘品質 7 第三節 審計委員會與審計品質 10 第四節 研究假說 12 第三章 研究設計 14 第一節 應變數之衡量 14 第二節 主要解釋變數 15 第三節 控制變數 16 第四節 樣本篩選過程 20 第四章 實證結果與分析 22 第一節 樣本分布 22 第二節 敘述統計與單變量檢定 24 第三節 傾向分數配對 29 第四節 迴歸結果 31 第五章 額外測試 35 第六章 研究限制與結論 37 第一節 研究結論 37 第二節 研究限制與建議 37 參考文獻 38 | |
| dc.language.iso | zh-TW | |
| dc.subject | 裁量性應計數 | zh_TW |
| dc.subject | 審計委員會 | zh_TW |
| dc.subject | 獨立董事 | zh_TW |
| dc.subject | 前任關聯董事 | zh_TW |
| dc.subject | audit committee | en |
| dc.subject | discretionary accruals | en |
| dc.subject | affiliated former partner | en |
| dc.subject | independent director | en |
| dc.title | 審計委員會董事與現任會計師事務所之前任關係對審計品質之影響 | zh_TW |
| dc.title | The Effect of Affiliated Former Partners on the Audit Committee on Audit Quality | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳淑鈴(Hsin-Tsai Liu),尤琳蕙(Chih-Yang Tseng) | |
| dc.subject.keyword | 審計委員會,獨立董事,前任關聯董事,裁量性應計數, | zh_TW |
| dc.subject.keyword | audit committee,independent director,affiliated former partner,discretionary accruals, | en |
| dc.relation.page | 41 | |
| dc.identifier.doi | 10.6342/NTU202101309 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-08 | |
| 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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