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系統識別號 U0026-0208201612011300
論文名稱(中文) 審計委員會專家與會計師產業專家對財務報導品質的作用
論文名稱(英文) The Effect of Audit Committee Expertise and Industry Specialist Auditor on Financial Reporting Quality
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 104
學期 2
出版年 105
研究生(中文) 吳育菁
研究生(英文) Yu-Ching Wu
學號 R16031111
學位類別 碩士
語文別 中文
論文頁數 41頁
口試委員 指導教授-謝喻婷
口試委員-林軒竹
口試委員-周庭楷
中文關鍵字 審計委員會  產業專家  裁決性應計數 
英文關鍵字 audit committee  industry expertise  discretionary accruals 
學科別分類
中文摘要 過去關於審計委會專業性的研究多聚焦於審計委員會會計及財務專家,少有探討審計委員會的產業專家成員。然而財務報導的會計估計與原則採用常因產業差異而需要不同的考量與判斷,因此本文預期,若審計委員會成員具備產業知識時,更能發揮財務報導監督功能,進而提升財務報導品質。此外,財務報導品質的好壞,除有賴於審計委員會的運作,外部監督機制的優劣也會造成影響,故當企業同時具備審計委員會會計、財務或產業專家,並委任事務所產業專家查核時,應更能提升財務報導品質。為研究以上問題,本文自台灣經濟新報社資料庫(TEJ)選取2007年至2014年806筆上市櫃公司樣本,並以裁決性應計數絕對值衡量財務報導品質,在控制審計委員會與事務所產業專家的自我選擇問題後,實證發現審計委員會產業專家提升財務報導品質作用並不顯著。然而事務所產業專家與裁決性應計數絕對值呈顯著負相關,表示事務所產業專家能有效提升財務報導品質。而當企業同時聘任審計委員會產業或會計專家,並受事務所產業專家查核時,雖與裁決性應計數絕對值呈負相關,但並不顯著。
英文摘要 Extant literatures mostly focus on accounting or financial expertise than industry expertise of audit committees. However, accounting estimates and guidance are different by industries. Industry knowledge is thus valuable for audit committee members to properly monitor complex industry-specific accounting issues on financial reporting. Hence, this paper investigates whether audit committee industry expertise can enhance financial reporting quality. Besides, financial reporting quality is also influenced by the professionalism of external auditors. Therefore, this study also examines whether financial reporting quality is better when companies are monitored by audit committee accounting, financial, or industry expertise and industry-specialized audit firm simultaneously. Analyzing 806 Taiwanese listed firm-year observations with audit committee during 2007-2014, I find that audit committee industry expertise is not significantly associated with financial reporting quality. The empirical results indicate that audit firm industry expertise can significantly improve financial reporting quality whether they are assisted by audit committee industry, accounting, or financial expertise or not. Companies with audit committee industry or accounting financial expert and audit firm industry specialist have insignificantly negative relationship with discretionary accruals.
論文目次 第一章 緒論 1
第二章 文獻探討與假說 5
第一節 審計委員會制度與財務報導品質 5
第二節 審計委員會專家與財務報導品質 7
第三節 事務所產業專家與財務報導品質 9
第四節 研究假說 9
第三章 研究設計 11
第一節 樣本與資料來源 11
第二節 實證模型 14
第三節 變數衡量 18
第四章 實證結果與分析 23
第一節 敘述性統計 23
第二節 多元迴歸分析 28
第五章 結論與研究限制 33
參考文獻 36

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