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系統識別號 U0026-0307201515194400
論文名稱(中文) 代理成本與內部稽核主管異動關係之探討
論文名稱(英文) The association between Agency Cost and the Turnover of Internal Audit Manager
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 103
學期 2
出版年 104
研究生(中文) 林玉萍
研究生(英文) Yu-Ping Lin
電子信箱 r87011443@mail.ncku.edu.tw
學號 R87011443
學位類別 碩士
語文別 中文
論文頁數 56頁
口試委員 指導教授-林囿成
口試委員-黃華瑋
口試委員-陳政芳
中文關鍵字 代理理論  代理成本  內部稽核  內部稽核主管異動  公司治理 
英文關鍵字 agency theory  agency cost  internal audit  turnover of internal audit manager  corporate governance 
學科別分類
中文摘要 摘要
本文將探討代理成本與內部稽核主管異動之關聯性,並進一步探討內部人持股及外部審計單位與其之相關性。以2009年至2013年臺灣上市及上櫃公司為樣本,並參考Singh and Davidson Ⅲ (2003)及Ang, Cole and Lin (2000)以營業費用率及資產週轉率衡量代理成本,主要採用Logit迴歸模式進行實證分析。經實證結果發現在控制其他內部稽核主管異動因素,內部稽核主管的異動與代理成本、股權結構、與公司治理相關之經理人異動、及更換會計師事務所,具有顯著相關。
關鍵字:代理理論、代理成本、內部稽核、內部稽核主管異動、公司治理
英文摘要 SUMMARY
This paper is examines the relation between agency costs and the turnover of internal audit manager (henceforth IAM), and further explore whether firm attributes, such as managerial ownership, and dual chairman/CEO structure, external audit firm switching, influence that relationship. In reference to Singh and Davidson Ⅲ(2003) and Ang, Cole and Lin(2000), this paper use the operating expense ratio and asset turnover ratio as the proxies for agency costs. By using Logit regression analysis, this study finds that the turnover of IAM is not only significantly correlation with agency costs but also managerial ownership. Furthermore the results show that the corporate governance factors, like external audit firm switch and turnover of the mangers, are positively associated with IAM turnover.
Keyword: agency theory, agency cost, internal audit, turnover of internal audit manager, corporate governance
論文目次 目錄
第一章、緒論 1
第一節 研究動機 2
第二節 研究目的 3
第三節 研究流程 4
第二章、相關規範及文獻探討 5
第一節 內部稽核制度規範與發展 5
第二節 內部稽核相關文獻 10
第三節 股權結構與代理成本相關文獻 13
第四節 高階主管異動相關文獻 15
第五節 公司治理相關文獻 17
第三章、研究方法 21
第一節 假說發展 21
第二節 實證模型設計 23
第三節 變數說明 24
第四節 資料來源及樣本選取 30
第四章、實證結果與分析 34
第一節 敘述統計分析 34
第二節 實證結果 42
第三節 額外測試 45
第五章 結論與建議 48
第一節 結論 48
第二節 研究限制及建議 49
參考資料 50

圖表目錄
圖目錄
圖1:研究流程 4
圖2:立場聲明書-三道防線模式、基本角色及特性 6
圖3:公司治理、內部控制與內部稽核的關聯性 8
圖4:內部稽核的角色 10
圖5:專業-組織衝突、工作滿意度及內部稽核人員異動的關係圖 13
圖6:良好公司治理之內外部機制 18
圖7:我國公司治理藍圖計劃項目 20

表目錄
表1:變數定義表 23
表2:樣本選取 30
表3-1:異動次數分析表-內部稽核主管 31
表3-2:異動次數分析表-董事長 31
表3-3:異動次數分析表-總經理 31
表3-4:異動次數分析表-財務主管 32
表3-5:異動次數分析表-發言人 32
表4:樣本產業年度分佈狀況表 33
表5:分群統計內部稽核主管異動次數 37
表6:敘述統計量 38
表7:Pearson相關係數矩陣 40
表8:Logit迴歸分析結果(一) 43
表9:Logit迴歸分析結果(二) 44
表10:Logit迴歸分析結果(三) 46

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