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| Title: | 審計委員會的網絡性對盈餘品質的影響
The impact of the audit committee`s network on earnings quality |
| Authors: | 林怡萱
Lin, Yi-Hsuan |
| Contributors: | 金成隆
林怡萱
Lin, Yi-Hsuan |
| Keywords: | 審計委員會網絡中心性
盈餘品質
財務報表重編
裁決性應計數
Audit committee`s network centrality
Earnings quality
Restatement of financial statements
Discretionary accruals |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:40:22 (UTC+8) |
| Abstract: | 本研究以國內2013年至2017年上市公司為樣本，以財務報表重編、裁決性應計數作為盈餘品質的代理變數，探討審計委員會網絡中心性對於盈餘品質的影響。
研究結果發現審計委員會網絡程度中心性對財務報表重編以及裁決性應計數呈現顯著負相關，故審計委員會網絡程度中心性與盈餘品質是有顯著的正向影響。此外，當樣本扣除金融保險業，亦會有相同的結果；若僅對於2013年至2017年有設立審計委員會的上市公司而言，審計委員會網絡程度中心性僅對裁決性應計數有顯著的負向影響。此外，本文亦探討審計委員會網絡中介中心性對盈餘品質之影響，結果發現審計委員會網絡中介中心性對盈餘品質沒有顯著影響力。
The main objective of this thesis is to examine the association between audit committee`s network and earnings quality. In this study, a well-connected audit committee is referred to as one that is central to the network’s aggregate flow of information and resources. The earnings is proxied by accounting restatement and discretionary accruals (DA), respectively. Using a sample of Taiwanese listed firms from 2013 to 2017, this thesis find that the degree centrality of the audit committee is positively associated with lower accounting restatement likelihood and lower DA, respectively, indicating that the degree centrality of the audit committee has a significant positive impact on earnings quality. Further analyses reveal that the results remain unchanged after exclusion of firms in financial and insurance industries; however, the main findings are the same only for DA when sample observations are restricted to firms with audit committees. Finally, this thesis finds no evidence that there is association between betweenness centrality of the audit committee and earnings quality. |
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| Description: | 碩士
國立政治大學
會計學系
106353002 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353002 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.008.2019.F07 |
| Appears in Collections: | [會計學系] 學位論文
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