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系統識別號 U0026-0608202017021400
論文名稱(中文) 內部審計成本的決定因子: 來自中國內部稽核人員的證據
論文名稱(英文) Determinants of Internal Audit Cost: Evidence from Chinese Internal Auditors
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 108
學期 2
出版年 109
研究生(中文) 陳禎鈞
研究生(英文) Zhen-Jun Chen
學號 R16071064
學位類別 碩士
語文別 中文
論文頁數 27頁
口試委員 指導教授-黃華瑋
指導教授-劉梧柏
口試委員-周庭楷
口試委員-吳思蓉
中文關鍵字 內部稽核  內部審計成本  內部稽核特性 
英文關鍵字 Internal Audit  Internal Audit Cost  Internal Auditors’ Characteristics 
學科別分類
中文摘要   本研究以上海、深圳交易所掛牌公司為研究對象,分析內部審計成本與內部稽核人員特性之關聯。內部審計成本以內部稽核人員之薪酬衡量,而內部稽核人員特性則分為性別、年齡、專業性及獨立性與聲譽等面向進行探討。實證結果顯示,女性內部稽核人員之薪酬顯著較男性為低,而具碩士以上學歷及兼任獨立董事之內部稽核人員其薪酬較高,又將主樣本依事務所規模及兼任董監與否作為條件進行樣本分群分析,其結果大致相同。惟當內部稽核人員兼任董監時,其獨立性將受到任期之影響,導致其薪酬較低,而無兼任者則因任期愈長,對公司之營運較為熟悉,更能有效的執行內部稽核制度,故公司願意給予較高之薪酬。本文實證結果除有助於瞭解內部稽核人員特性對內部審計成本之影響外,亦對內部稽核特性文獻及內部審計成本文獻提供額外的證據。
英文摘要 Using a sample of internal auditors in China during the period of 2000-2018, I investigate the association between internal auditors’ characteristics and the cost of internal auditing proxied by internal auditors’ compensations. Specifically, I examine the following characteristics: gender, age, professionalism, and independence and reputation. The empirical results indicate that the compensation of female internal auditors is significantly lower than the one of males, while internal auditors with a master’s degree or concurrently serving as independent directors have higher compensations. In addition, I partition the full sample by audit firms’ size and whether they are concurrently directors or supervisors and find that tenure has different impact on compensation, depending on whether they were concurrently directors or supervisors or not. These findings provide incremental evidence for both literature of internal audit cost and internal auditors’ characteristics.
論文目次 第一章 緒論 1
第二章 文獻回顧與假說建立 3
第一節 內部審計成本相關文獻 3
第二節 內部稽核特性相關文獻 3
第三節 性別相關文獻 4
第四節 年齡相關文獻 5
第五節 專業性相關文獻 5
第六節 獨立性與聲譽相關文獻 6
第三章 樣本及研究方法 7
第一節 樣本與資料來源 7
第二節 研究設計 8
第四章 實證結果 10
第一節 敘述性統計 10
第二節 實證結果 12
第五章 結論與建議 22
第六章 參考文獻 23

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