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系統識別號 U0026-2007201622425200
論文名稱(中文) 審計委員會權益薪酬對公費水準之影響
論文名稱(英文) The Impact of Equity-based Compensation of Audit Committee Members on Audit Fees
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 104
學期 2
出版年 105
研究生(中文) 陳昭全
研究生(英文) Chao-Chuan Chen
電子信箱 june19200@yahoo.com.tw
學號 R87031388
學位類別 碩士
語文別 中文
論文頁數 32頁
口試委員 召集委員-謝喻婷
口試委員-梁少懷
指導教授-周庭楷
中文關鍵字 沙賓法案  審計委員會  權益基礎薪酬  審計公費 
英文關鍵字 Sarbanes-Oxley Act  Audit Committee  Equity-based Compensation  Audit Fees 
學科別分類
中文摘要 本研究主要探討審計委員會成員領取權益基礎薪酬時,是否將會影響審計公費水準。以2002年至2013年間之S&P 1500美國公司為研究對象,實證結果發現,在控制公司複雜程度、公司經營及財務風險因子、不利於財務報告之影響、與會計師事務所屬性相關及公司治理等變數下,審計委員會成員的權益薪酬比重與審計公費水準呈顯著負相關,顯示審計委員會成員領取越高的權益基礎薪酬,會計師收取越低的審計公費,支持利益一致理論。本研究之貢獻係透過會計師公費水準衡量,而讓投資人瞭解審計委員會成員領取權益薪酬比重越高,越能督促公司績效表現,以致審計公費越低,為其投資決策之參考指標。
英文摘要 This study focuses on whether audit committee members receiving equity-based compensation affects the level of audit fees. Based on a study of S&P 1500 companies from the years 2002 to 2013, the empirical results reveal a significantly negative association between the ratio of equity-based compensation to total compensation of audit committee members and audit fees after controlling for the complexity of the company, its business and financial risk factors, unfavorable reporting issues, several factors related to the auditor, and corporate governance variables. This indicates that audit committee members receiving a higher proportion of equity-based compensation will result in lower audit fees being charged by the CPA, thus supporting the alignment theory. The aim of this study is to assist investors in understanding that when audit committee members receive a higher proportion of equity-based compensation in terms of their total compensation packages, overall the company will have better performance, and thus lower audit fees. This study thus provides a reference to investors when making investment decisions.
論文目次 第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究問題與貢獻 3
第三節、論文研究架構與流程 4
第二章、文獻探討與假說發展 5
第一節、審計委員會功能 5
第二節、外部董事權益薪酬與其監督效能 6
第三節、權益薪酬與公費水準 8
第三章、研究方法 9
第一節、樣本選取與資料來源 9
第二節、模型設定與變數衡量 11
第四章、實證結果分析 15
第一節、基本資料統計分析 15
第二節、迴歸分析結果與說明 21
第三節、敏感性測試 24
第五章、結論與建議 25
參考文獻 27

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