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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林世銘 | |
dc.contributor.author | Yung-Fen Huang | en |
dc.contributor.author | 黃詠棻 | zh_TW |
dc.date.accessioned | 2021-05-20T20:19:50Z | - |
dc.date.available | 2014-08-14 | |
dc.date.available | 2021-05-20T20:19:50Z | - |
dc.date.copyright | 2009-08-14 | |
dc.date.issued | 2009 | |
dc.date.submitted | 2009-05-21 | |
dc.identifier.citation | 一、中文部分
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/9377 | - |
dc.description.abstract | 本研究之目的為探討內、外部公司治理制度對於財務報告重編之影響,探討之項目主要有:董事會特性、董事席次控制權及盈餘分配權之偏離程度、以及外部審計人員之特性。觀察是否公司治理制度較完善之公司,財務報告品質較佳、重編之機率較低。
本研究取92-96年間因管理當局財報編製確有錯誤而導致重編之公司為觀察值,並加以控制產業、規模及期間,配對一未重編公司,比較兩組之公司治理特質是否有顯著差異。綜合敘述性統計以及Logistic迴歸分析之結果,本研究歸納之結論如下: 一、 對公司產業環境及經營狀況較熟悉、並積極參與公司運作之董事,較能有效監督公司財報狀況,可降低日後需要重編的可能性。然而具有財務會計背景及外部董事占董事會席次總數之比例高低則對財務報告重編無顯著影響。 二、 董事席次控制權及盈餘分配權之偏離程度並不會直接導致財務報告重編;而是在公司經營情況不佳時,偏離程度大的公司為管理階層提供一個較易於操縱財務報告之環境與機會,導致日後財報重編的機率提升。 三、 會計師任期之長短、以及是否依據92年上市上櫃公司財務報告審閱程序修正而輪調會計師,與財務報告重編之發生可能性皆無顯著關聯。然敘述性統計分析時發現,輪調之新任會計師辨認出過去已發出財報內誤述之能力較高。 因此本研究結果之意涵為,若加強董事會之職能及責任,應能提升財務報告之品質。而輪調會計師對事前預防財務報告重編之效果有限,且此舉將額外增加企業及會計師事務所之查核成本,因此是否有必要將此輪調制度做一強制規範仍有待更進一步的研究。 | zh_TW |
dc.description.abstract | The purpose of this study is to observe the impact of corporate governance characteristics on financial report restatements and explore if more competent corporate governance will lower the occurrence of restatements.
The research sample consists of the listed companies which had restated their financial reports because of ‘actual misstatements’ between 2003 and 2007, and matching listed companies which had not restated financial reports but in the same industry and with similar size to their counter parts in the same time period. The Logistic regression is used to test this research’s hypotheses. The empirical results find that the tenure and the active level of the board directors exhibit significant and negative association with the likelihood of restatements. However, the boards with financial and accounting expertise and their independent level have no strong effect on restatements. Besides, this study finds that the deviation between the board seats control and the cash-flow rights will not lead to restatements. Nevertheless, when the company confronts operating loss, the deviation will provide an incentive to misstate the financial reports. Finally, the CPA’s tenure and rotation have no significant association with restatements. The findings imply that enhancing the board’s responsibility and facility will improve the financial reports’ quality. Moreover, CPA’s tenure and rotation have no clear relation with restatements. For this reason, whether mandatory rotation is necessary should be studied more carefully. | en |
dc.description.provenance | Made available in DSpace on 2021-05-20T20:19:50Z (GMT). No. of bitstreams: 1 ntu-98-R96722047-1.pdf: 498028 bytes, checksum: 40004e9354d48fb8bf7c147779c761de (MD5) Previous issue date: 2009 | en |
dc.description.tableofcontents | 謝 辭 .............................................I
中文摘要 .............................................II ABSTRACT .............................................III 第一章 緒論.........................................1 第一節 研究動機與目的............................1 第二節 研究問題..................................2 第三節 研究架構與流程............................2 第二章 文獻探討及假說之建立.........................5 第一節 財報重編相關規定及造成之經濟後果..........5 第二節 公司治理特性對財報重編之影響..............8 第三章 研究方法....................................27 第一節 觀察值篩選...............................27 第二節 變數衡量方式.............................30 第三節 分析方法及實證模型.......................37 第四節 資料來源及研究期間.......................40 第四章 實證結果與分析..............................41 第一節 敘述性統計及單變量分析...................41 第二節 多變量分析...............................46 第五章 結論與建議..................................51 第一節 研究結論.................................51 第二節 研究限制.................................52 第三節 後續研究建議.............................53 參考文獻.............................................54 | |
dc.language.iso | zh-TW | |
dc.title | 公司治理特性與財務報告重編之關連性研究 | zh_TW |
dc.title | Corporate Governance and Financial Report Restatements | en |
dc.type | Thesis | |
dc.date.schoolyear | 97-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 陳國泰,黃美祝 | |
dc.subject.keyword | 財務報告重編,董事會特質,權力偏離,外部審計人員任期,輪調制度,公司治理特性, | zh_TW |
dc.subject.keyword | Financial Report Restatements,Rights Deviation,Rotation,Corporate Governance, | en |
dc.relation.page | 59 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2009-05-22 | |
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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