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論文名稱(中文) 審計委員會對於財務主管異動之決定因素的調節效果
論文名稱(英文) The Moderating Effect of Audit Committee to Determinants of CFO Turnover
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) 洪福陽
研究生(英文) Fu-Yang Hong
學號 R16071080
學位類別 碩士
語文別 中文
論文頁數 57頁
口試委員 指導教授-黃華瑋
口試委員-周庭楷
口試委員-施坤宏
中文關鍵字 財務主管異動之決定因素  審計委員會  調節效果 
英文關鍵字 Determinants of CFO Turnover  Audit Committee  Moderating Effect 
學科別分類
中文摘要 本研究主要係為探討審計委員會的設置與其相關特性,是否對於財務主管異動之決定因素與財務主管於次期發生異動之間的關係,具有強化或是弱化的調節效果。關於財務主管異動之決定因素,本研究係由公司績效之面向、公司是否獲簽繼續經營假設存有疑慮之審計意見的面向,以及財務報導品質(以公司是否發生財務報表重編進行衡量)的面向切入,並且採用羅吉斯迴歸(Logistic Regression)針對2006年至2018年台灣的上市(櫃)公司進行實證研究。實證結果發現:(1)審計委員會的設置,可強化公司績效(股價年報酬率)與財務主管於次期發生異動之間的負向關係。(2)審計委員會之獨立董事兼任其他公司獨立董事的平均數量,以及於當年度開會的總次數,皆可強化公司獲簽繼續經營假設存有疑慮之審計意見與財務主管於次期發生異動之間的正向關係。(3)審計委員會之獨立董事兼任其他公司獨立董事的平均數量、具備財務或會計專長之成員人數,以及當年度開會之成員平均出席率,皆可強化財務報表發生重編與財務主管於次期發生異動之間的正向關係。(4)然而審計委員會於當年度開會的總次數,本研究卻發現到其反而將弱化財務報表發生重編與財務主管於次期發生異動之間的正向關係。本研究之主要貢獻在於,不僅對於財務主管異動之決定因素作出彙總的探討,亦將其融合了即將於台灣逐步完成強制設置的審計委員會之因素,並作出更進一步的研究,以補充關於財務主管異動方面,以及審計委員會之相關議題的文獻。
英文摘要 The main purpose of this study is to investigate whether the audit committee and its related characteristics have moderating effect to the relationship between CFO turnover and its determinants. Regarding the determinants of CFO turnover, this study focuses on performance of the companies, whether the companies got going-concern audit opinion in the last period, and the quality of financial reporting, which is measured by whether the companies happened restatement in the last period. We use Logistic Regression to conduct empirical research on listed and over-the-counter (OTC) companies in Taiwan from 2006 to 2018.
Finally, the results suggest that: (1) the audit committee can strengthen the negative relationship between performance of the companies (annual rate of return on stock price) and CFO turnover in the next period. (2) the average number of independent directors who concurrently serve as independent directors of other companies and total number of meetings held by audit committee during the year can strengthen the positive relationship between getting going-concern audit opinion and CFO turnover in the next period. (3) the average number of independent directors who concurrently serve as independent directors of other companies, number of financial or accounting experts, and average attendance rate of the audit committee meeting can strengthen the positive relationship between restatement and CFO turnover in the next period. (4) However, the total number of meetings held by audit committee during the year can weaken the positive relationship between restatement and CFO turnover in the next period. This study integrates the determinants of CFO turnover with audit committee and its related characteristics to make further research. It can be a supplement to CFO turnover and audit committee literature.
論文目次 第一章 緒論 1
第一節 研究動機 1
第二節 研究問題 2
第三節 預期之研究貢獻 3
第四節 研究架構與研究流程 3
(一)研究架構 3
(二)研究流程 4
第二章 文獻回顧 5
第一節 財務主管異動 5
第二節 公司績效與財務主管異動 6
第三節 繼續經營假設存有疑慮之審計意見與財務主管異動 7
(一)審計準則公報之相關規範回顧 7
(二)繼續經營假設存有疑慮之審計意見的相關文獻回顧 7
第四節 財務報表重編與財務主管異動 8
第五節 審計委員會的監督 9
(一)審計委員會的相關立法與制度之回顧 9
(二)審計委員會的設置與特性之相關文獻 11
第三章 假說發展 13
第一節 審計委員會之設置與否的調節效果 13
(一)公司績效與財務主管異動 13
(二)繼續經營假設存有疑慮之審計意見與財務主管異動 13
(三)財務報表重編與財務主管異動 14
第二節 審計委員會之特性的調節效果 15
(一)審計委員會之規模 15

(二)審計委員會的獨立董事,兼任其他公司獨立董事之情形 15
(三)審計委員會開會次數與成員出席率 16
(四)審計委員會具備財務或會計專長的成員人數 16
第四章 實證研究 17
第一節 模型與變數定義 17
(一)迴歸模型 17
(二)變數定義與說明 18
第二節 樣本選取與資料來源 19
第三節 實證研究結果 24
(一)敘述性統計 24
(二)相關係數 27
(三)迴歸分析 36
(四)額外測試 45
第五章 結論 48
第一節 結論與後續研究建議 48
第二節 研究限制 49
參考文獻 50
中文文獻 50
英文文獻 53
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