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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Taychang Wang) | |
| dc.contributor.author | Fang-Yi Tsao | en |
| dc.contributor.author | 曹方頤 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:42:42Z | - |
| dc.date.available | 2021-08-10 | |
| dc.date.available | 2022-11-24T03:42:42Z | - |
| dc.date.copyright | 2021-08-10 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-25 | |
| dc.identifier.citation | 中文部分： 呂欣俞，2019，審計委員會效率與財務報表可比較性之關聯性研究，東海大學會計學研究所碩士論文 李建然、廖秀梅與蔡佳育，2016，上市櫃公司自願設置審計委員會及審計委員會品質之決定因素，當代會計，第17卷第1期：1-34 李貴富，2018，查核品質屬性、財務報表可比性與投資效率，臺大管理論叢，第28卷第2期：129-164 李貴富、陳韻珊、韓沂璉與杜昀容，2017，財務報表可比性、無形資產與權益資金成本，管理與系統，第24卷第1期：103-134 張家安，2016，董事連結與財務報表可比性，臺灣大學會計學研究所碩士論文 陳逸仲，2009，審計委員會與資訊透明度、財務報導品質與股價反應之探討，成功大學會計學研究所碩士論文 葉銀華與林志豪，2014，上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究，輔仁管理評論，第21卷第3期：1-21 蘇裕惠、楊孟萍與許聖偉，2018，公司增加獨立董事席次及設置審計委員會與盈餘品質之研究－法規擴大強制範圍之影響，當代會計，第19卷第2期：241-268 英文部分： Abbott, L. J., S. Parker, and G. F. Peters, 2004, Audit committee characteristics and restatements, Auditing: A Journal of Practice Theory 23(1), 69–87. Badolato, P., D. C. Donelson, and M. Ege, 2014, Audit committee financial expertise and earnings management: the role of status, Journal of Accounting and Economics 58(2–3), 208–230. Barth, M. E., W. R. Landsman, M. Lang, and C. 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DaDalt, 2003, Earnings management and corporate governance: the role of the board and the audit committee, Journal of Corporate Finance 9(3), 295–316. Yeh Y. H. and P. G. Shu, 2012, The determinants of meeting frequency for board of directors and audit committee，會計學報，第4卷第2期：1-30 Yip, R. W. Y., and D. Young, 2012, Does mandatory IFRS adoption improve information comparability?, The Accounting Review 87(5), 1767–1789. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81315 | - |
| dc.description.abstract | 財務資訊之品質為財務報表使用者相當重視的議題，良好之財務資訊品質可以幫助外部投資人、債權人等利害關係人正確的評估公司經營的績效並作出適當的經濟決策，而可比性即為重要的財務報表品質特性之一。可比性與其他品質特性不同，其著重於兩個個體或兩個期間以上之財務資訊的比較，能夠協助財務報表使用者辨認公司間財務資訊之異同，而並非僅是衡量單一公司或期間之營運狀況，因此可比性對於財務資訊之品質具有舉足輕重的影響。另外，近年來我國也越來越重視獨立董事與審計委員會制度及職能，希望藉由其充足的資源與專業性以達成監督的效能，並增強公司治理效果，故本文將探討審計委員會對財務報表可比性之影響。 本研究以我國2014年至2020年已設置審計委員會之上市櫃公司為研究對象，探討審計委員會特性是否能提升財務報表可比性，即當審計委員會品質越好時，是否能增強財務報表可比性使財務資訊品質較佳。本文以審計委員會之規模大小及財務與會計專家比率作為衡量審計委員會品質之標準，並參照De Franco et al. (2011)之模型衡量可比性。研究結果顯示審計委員會規模大小對於可比性沒有顯著之影響，而當審計委員會財務與會計專家比率越高時，公司之財務報表可比性將有顯著之提升。此外，進一步探討公司治理情形及會計師事務所查核分別與審計委員會特性之交互作用對財務報表可比性之影響，然而公司治理情形與會計師事務所查核與審計委員會特性之交互作用並無對財務報表可比性產生顯著之影響。最後，考量金融產業之特殊性，因此排除金融業之樣本進行分析，但對財務報表可比性之關聯與前述實證結果並無顯著不同。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:42:42Z (GMT). No. of bitstreams: 1 U0001-2007202118194100.pdf: 1427233 bytes, checksum: 2b044fb79823efc53dbfc6aad6c9bc99 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 第一章 緒論 1 第二章 文獻回顧 4 第一節 財務報表可比性相關文獻 4 第二節 審計委員會與財務資訊品質相關文獻 7 第三章 研究設計 10 第一節 資料來源與樣本期間 10 第二節 財務報表可比性(COMP)之衡量 14 第三節 研究假說、模型與自變數之衡量方式 17 第四章 實證結果與分析 23 第一節 敘述性統計 23 第二節 相關係數分析 25 第三節 實證結果分析 27 第五章 額外分析 30 第一節 公司治理情形與會計師事務所查核與審計委員會間之交互作用 30 第二節 排除金融產業 37 第六章 結論 39 參考文獻 41 附錄 46 | |
| dc.language.iso | zh-TW | |
| dc.subject | 審計委員會 | zh_TW |
| dc.subject | 財務報表可比性 | zh_TW |
| dc.subject | Financial statement comparability | en |
| dc.subject | Audit committee | en |
| dc.title | 審計委員會特性對財務報表可比性之影響─以臺灣公司為例 | zh_TW |
| dc.title | The Impact of Audit Committee Characteristics on the Financial Statement Comparability: Evidence from Taiwan | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 劉嘉雯(Hsin-Tsai Liu),林瑞青(Chih-Yang Tseng) | |
| dc.subject.keyword | 審計委員會,財務報表可比性, | zh_TW |
| dc.subject.keyword | Audit committee,Financial statement comparability, | en |
| dc.relation.page | 46 | |
| dc.identifier.doi | 10.6342/NTU202101604 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-26 | |
| 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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