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系統識別號 U0026-1607201518140700
論文名稱(中文) 審計委員會學者董事與應計品質
論文名稱(英文) Audit Committee Scholar Members and Accrual 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 103
學期 2
出版年 104
研究生(中文) 簡妃良
研究生(英文) Fei-Liang Chien
學號 R18981029
學位類別 博士
語文別 英文
論文頁數 73頁
口試委員 指導教授-楊朝旭
指導教授-黃華瑋
口試委員-劉啟群
口試委員-林嬋娟
口試委員-李佳玲
口試委員-黃炳勳
口試委員-陳政芳
中文關鍵字 審計委員會  學者董事  應計品質 
英文關鍵字 audit committee  scholar directors  accrual quality 
學科別分類
中文摘要 在一連串的會計弊案發生後,審計委員會被認為是確保財報品質之最主要的公司治理機制。因為審計委員會的委員品質會影響審計委員會之有效性,故本研究探討擁有高學歷,高道德標準及好名聲的學者擔任審計委員會委員,是否可以強化對管理者及財報品質的監督。而由於各個學術領域的訓練不同,本研究猜測學者的學術專長會影響其擔任審計委員會之監督能力。此外,學者所服務的學校名聲可能也會影響其擔任審計委員會委員之監督行為。實證結果發現有學者董事的審計委員會有較高的應計品質,且比起其他學術領域的學者,有商學及醫學背景的學者在審計委員會要求較高的應計品質。再者,學者來自較高排名的學校是較有能力抑制盈餘管理。
英文摘要 After a number of major accounting scandals, audit committees are now expected to be the major corporate governance mechanism to ensure the quality of financial reporting. In this study, I examine whether scholars with high educational attainment, ethics, and reputation are well-suited to serve on audit committees to enhance oversight of management and thus improve financial reporting since the composition of audit committee attributes its effectiveness. Since different fields of study affect individuals in different way, I conjecture that that the educational specializations of scholars may influence their abilities as audit committee directors to oversee management. In addition, I propose that the reputations of the universities that scholars who are members of audit committees work for impact their monitoring behavior. I find that firms with scholars serving as members of their audit committees have better accrual quality than those without such individuals on their committees. Besides, scholars with business related and medical specializations seem to demand better accrual quality compared to those with other educational specializations. Furthermore, audit committee scholar members from higher ranking schools are more effective in limiting earnings management than those from lower ranking institutions.
論文目次 I. INTRODUCTION 1
II. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT 7
III. RESEARCH DESIGN AND EMPIRICAL MODELS 11
IV. EMPIRICAL RESULTS 22
V. CONCLUSIONS 65
REFERENCES 66
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