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系統識別號 U0026-2407201114365800
論文名稱(中文) 我國審計公費揭露之決定因素與財報品質
論文名稱(英文) The determinant and reporting quality of Audit Fee Disclosure
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 99
學期 2
出版年 100
研究生(中文) 楊舒閔
研究生(英文) Shu-Min Yang
學號 R16984063
學位類別 碩士
語文別 中文
論文頁數 106頁
口試委員 指導教授-林囿成
口試委員-陳政芳
口試委員-林孝倫
中文關鍵字 公費揭露  資訊透明度  過去揭露行為  公司治理  裁決性應計數  審計品質 
英文關鍵字 Audit fee disclosure  Information transparency  Behavior of fee disclosure in the past  Corporate governance  Discretionary accruals  Audit quality 
學科別分類
中文摘要 本研究包含兩個研究主旨,第一階段主旨係探討影響公司自願性揭露公費資訊及揭露較詳細公費資訊之決定因素,第二階段將探討不同之公費揭露行為是否反映出不同之審計品質。本研究第一階段之樣本為2005年至2009年及2009年之上市(櫃)公司,而第二階段之樣本係2002年至2009年及2009年之上市(櫃)公司,並以裁決性應計數作為審計品質之代理變數。
第一階段之實證結果如下:(1)資訊透明度越高者,其越可能自願性揭露公費資訊,亦會揭露較詳細的公費資訊。(2)過去曾經揭露過公費資訊者,其未來自願性揭露公費資訊之可能性越高,亦會揭露較詳細的公費資訊。(3)總經理同時擔任董事長僅與公司自願性揭露公費資訊呈正相關。(4)較高的獨立董事席次比率僅與自願性揭露較詳細的公費資訊呈正相關。(5)管理者持股僅與公司自願性揭露公費資訊呈負相關。(6)控制股東的董監事席次比率與現金流量權之偏離程度僅與公司自願性揭露公費資訊呈負相關。
第二階段之實證結果如下:(1)強制揭露公費資訊者較非強制揭露者有較差之審計品質。(2)僅於向下調整盈餘的樣本中發現,自願性揭露公費資訊者較未揭露公費資訊者有較佳之審計品質。(3)僅於裁決性應計數之絕對值的樣本中發現,自願性揭露公費金額者較自願性揭露公費級距者有較佳之審計品質。
英文摘要 This study aims to, first, investigate the determinants of voluntary audit fee disclosure and detailed audit fee disclosure; second, explore audit quality of audit fee disclosure. The sample for the first stage of the study focuses on the listed companies from 2005 to 2009 and 2009. The sample for the second stage pays attention to the listed companies from 2002 to 2009 and 2009, which uses discretionary accruals as proxies for audit quality.
The results of the first stage of the study are as follows:(1)The higher transparency of information that one company has, the more willingly one would like to show voluntary fee disclosure and more detailed information at fee. (2) Companies with fee disclosure in the past are more willing to show voluntary fee disclosure and also disclose more detailed information at fee. (3)The combination of chief executive officer and president has a significantly positive association with voluntary fee disclosure. (4)The higher proportion of independent directors on the board simply has a significantly positive association with more detailed disclosure at fee. (5)The lower managerial ownership are associated with increase voluntary fee disclosure. (6)The higher deviation on proportion of control shareholders on the board and cash flow rights are associated with decrease voluntary fee disclosure.
The second stage of the study finds out that:(1)Mandatory disclosure has a poorer audit quality, compared with others. (2)For companies with negative discretionary accruals, voluntary fee disclosure has a better audit quality as compared with undisclosed. (3)For companies with absolute value of discretionary accruals, voluntary fee disclosure by amount has better audit quality as compared with voluntary fee disclosure by level.
論文目次 第一章 緒論…………………………………………………………………1
第一節 研究動機與目的…………………………………………………1
第二節 研究架構…………………………………………………………6
第二章 文獻探討與假說發展………………………………………………7
第一節 公費揭露行為與資訊透明度及過去公費揭露行為之相關性…7
第二節 公費揭露行為與公司治理之相關性……………………………11
第三節 公費揭露行為與審計品質之相關性……………………………18
第三章 研究方法……………………………………………………………23
第一節 資料來源與樣本選取……………………………………………23
第二節 迴歸模型…………………………………………………………28
第三節 變數定義與衡量…………………………………………………32
第四章 實證結果……………………………………………………………44
第一節 公費揭露行為之決定因素………………………………………44
第二節 公費揭露行為與審計品質之關聯性……………………………65
第三節 敏感性分析………………………………………………………80
第五章 結論與研究建議……………………………………………………95
第一節 研究結論…………………………………………………………95
第二節 研究限制…………………………………………………………98
第三節 研究建議…………………………………………………………99
參考文獻…………………………………………………………………………100
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