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系統識別號 U0026-2207201820102400
論文名稱(中文) 核心代理問題與盈餘品質關聯性-審計委員會之調節效果
論文名稱(英文) The Association between Core Agency Problem and Earnings Management-The Moderating Effect of Audit Committee
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 106
學期 2
出版年 107
研究生(中文) 謝慶瑜
研究生(英文) Hsieh-Cing Hsieh
學號 R16054096
學位類別 碩士
語文別 中文
論文頁數 35頁
口試委員 指導教授-林囿成
口試委員-楊朝旭
口試委員-黃炳勳
中文關鍵字 核心代理問題  股權結構  盈餘管理  審計委員會 
英文關鍵字 Core Agency Problem  Earnings Management  Audit Committee 
學科別分類
中文摘要 本研究主要探討核心代理問題是否會增加管理階層的盈餘管理行為,並進一步分析審計委員會的監督效果,文中以股份控制權與盈餘分配權的偏離程度來衡量核心代理問題。研究對象為2007年至2016年台灣上市上櫃公司,實證結果顯示,股份盈餘偏離差與裁決性應計數間呈現顯著正相關,表示公司核心代理問題愈嚴重,管理階層的盈餘管理幅度愈高。此外,無論審計委員會的設立及特性,如審計委員會規模、成員財務或會計專長、開會頻率與成員出席狀況,皆沒有顯著影響核心代理問題產生之盈餘管理行為,表示審計委員會對於此議題較沒有明顯的抑制效果。
英文摘要 This study explores the association between the core agency problem and earnings management of listed companies in the Taiwan capital market during the period from 2007 to 2016. The empirical result shows that the deviation of voting right and cash flow right is positively associated with discretionary accruals. That is, firms with a more severe core agency problem are more likely to manage earnings. Furthermore, this study also examines the moderating effect of an audit committee. The result shows that both an audit committee and its characteristics have no significant correlation with the earnings management behavior caused by the core agency problem. It means an audit committee cannot suppress the expropriation behavior of controlling shareholders.
論文目次 目錄
第一章 緒論 1
第二章 文獻回顧與假說發展 4
第一節 核心代理問題與盈餘管理之關係 4
第二節 盈餘管理與審計委員會之關係 5
第三章 研究設計 9
第一節 樣本選取與資料來源 9
第二節 模型建立 10
第三節 盈餘管理行為的衡量 12
第四節 主要變數的衡量 13
第五節 控制變數的衡量 14
第四章 實證結果與分析 16
第一節 敘述性統計 16
第二節 變數相關係數 18
第三節 迴歸結果 21
第四節 敏感性分析 24
第五章 結論與建議 29
第一節 結論 29
第二節 研究限制 30
參考文獻 31

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