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系統識別號 U0026-2808201413471400
論文名稱(中文) 審計委員會成員特性與產業專家會計師選任關聯性之研究
論文名稱(英文) A Study of the Relationship between Audit Committee Members’ Characteristics and the Selection of Auditor Industry Specialization
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 102
學期 2
出版年 103
研究生(中文) 楊雅茹
研究生(英文) Ya-Ru Yang
學號 R16011200
學位類別 碩士
語文別 中文
論文頁數 54頁
口試委員 指導教授-吳清在
共同指導教授-林囿成
口試委員-黃華瑋
口試委員-楊朝旭
中文關鍵字 審計委員會  產業專家會計師  會計師選任 
英文關鍵字 Audit committee  Auditor industry specialization  Auditor selection 
學科別分類
中文摘要 為了強化公司治理機制,我國已於2006年修改證券交易法並引進審計委員會制度。會計師之選任為審計委員會的職責之一,審計委員會有義務選擇高審計品質且具聲譽的會計師來進行查核簽證,降低投資者與公司間的資訊不對稱。
本研究之目的係探討審計委員會成員特性與產業專家會計師選任之關聯性,分別以審計委員會成員之性別、專業背景、兼職數及勤勉度等四個方面來衡量審計委員會之品質特性。本研究採用2007年至2012年有設立審計委員會之上市櫃公司作為樣本,以羅吉斯迴歸進行分析,實證結果顯示(1) 審計委員會中財會專長成員比例愈高,愈會選擇產業專家會計師,(2) 獨立董事兼職數愈多,愈不會選擇產業專家會計師,(3) 審計委員會中開會次數與產業專家會計師選任呈現負向的關係,(4) 審計委員會中有女性成員與產業專家會計師選任為負向的關係。
英文摘要 The authorities amended the Securities Exchange Act in 2006 and introduced the audit committee system to achieve sound corporate governance and strengthen the functions of the board. Auditor selection is one of the major functions of audit committees. To reduce the information asymmetry between companies and investors, audit committees have the responsibility to select high quality and reputable auditors.

The purpose of this study is to investigate the association between audit committee member characteristics and auditor industry specialization selection. Audit committee member characteristics which include gender, financial or accounting expertise, other directorship and diligence are investigated. All of the listed and over-the-counter companies in Taiwan with audit committees from 2007 to 2012 are used as a sample to test the hypotheses. The results suggest that:(1) the more financial or accounting experts in an audit committee, the more likely it will be to that an industry-specialist auditor will be selected, (2) the average number of directorships held by directors is negatively associated with auditor industry specialist selection, (3) the number of meetings is negatively associated with auditor industry specialist selection, and (4) firms with female audit committee members are less likely to select an industry-specialist auditor.
論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究貢獻 3
第四節 研究流程與架構 4
第二章 文獻探討 6
第一節 審計委員會 6
第二節 審計委員會成員特性 8
第三節 產業專家會計師 13
第四節 審計委員會與會計師選任 15
第三章 研究設計 16
第一節 假說發展 16
第二節 研究模型與變數定義 20
第三節 資料來源與樣本選取 26
第四章 實證結果 28
第一節 敘述性統計分析 28
第二節 相關係數分析 32
第三節 羅吉斯迴歸分析 35
第四節 敏感性分析 38
第五章 結論 41
第一節 研究結論與建議 41
第二節 研究限制 44
第三節 未來研究方向 44
參考文獻 45
中文文獻 45
英文文獻 46
附錄 51
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