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| Title: | 審計委員會網絡對會計師審計質量的影響
The Association between Audit Committee Network and Audit Quality |
| Authors: | 陳思
Chen, Si |
| Contributors: | 金成隆
Chin, Chen-Lung
陳思
Chen, Si |
| Keywords: | 審計委員會網絡
應計盈餘
知名會計師事務所
審計公費
中心性
Audit committee
Centrality
Discretionary accruals
Big 4
Audit fee |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:41:54 (UTC+8) |
| Abstract: | 隨著經濟的發展，近幾年企業對財務審計的需求增多，同時會計信息失真的問題也頻頻發生。這些現象的發生究其根本是會計師審計質量的不佳，這不僅影響單個企業的名譽，還會阻礙整個行業的發展。為了有效監督會計師的審計品質，審計委員會之間形成了越發緊密的網絡形態。本文使用近幾年中國上市公司審計委員會數據，構建了以審計委員會為網絡節點，研究上市公司在審計委員會網絡中的中心性對審計質量的影響。研究發現:中心性的提高對審計委員會審計質量存在正向影響。越是處於審計委員會網絡的中心，越會降低公司可操縱應計盈餘的動機，也不需要通過外部的知名會計師事務所或者支付高額的審計費用來提高審計品質。基於審計質量在審計委員會網絡中結構優化的視角提出相應政策建議。
The primary objective of this thesis is to investigate whether and how audit committee network, as measured by its centrality, affects audit quality. Using a sample of listed firms in China, I summary my findings as follows: First, I find that firms with better-connected audit committee (i.e, higher centrality) have lower discretionary accruals than those with worse-connected audit committee. Second, I find that firms with better-connected committee have less incentive to employ Big4 auditors than those with worse-connected committee. Finally, firms with better-connected committee have lower audit fee relative to those with worse-connected committee. Taken together, I find that audit committee has a positive effect on audit quality. |
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| Description: | 碩士
國立政治大學
會計學系
106353050 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353050 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.007.2019.F07 |
| Appears in Collections: | [會計學系] 學位論文
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