政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124112
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113730/144729 (79%)
造訪人次 : 51747936      線上人數 : 286
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124112


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/124112


    題名: 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
    作者: 陳思
    Chen, Si
    貢獻者: 金成隆
    Chin, Chen-Lung
    陳思
    Chen, Si
    關鍵詞: 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
    日期: 2019
    上傳時間: 2019-07-01 10:41:54 (UTC+8)
    摘要: 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.
    參考文獻: 王慧，2017，註冊會計師審計報告模式改革及國際比較，財會月刊，第13期：
    125~128。
    冉明東與徐耀珍，2017，註冊會計師審計報告改進研究—基於我國審計報告改
    革試點樣本的分析，審計研究，第5期：62~69。
    李小娟與翟路萍，2017，審計關係人視角下關鍵審計事項披露利弊分析—基於
    新頒布的審計報告准則，會計之友，第22期：122~124。
    林敏旭，2012，基於社會網絡關係理論角度的審計委員會治理效率分析，中國鄉
    鎮企業會，第9期：144-145。
    武玲玲，2017，上市公司審計委員會對財報質量和審計費用的影響，現代企業，
    第3期：72-73。
    郝玉貴與楊柳，2017，中國證券市場首份關鍵審計事項段審計報告分析——以瑞
    華所對晨鳴紙業的審計為例，生產力研究，第7期：150~155。
    孫欣欣，2018，淺談如何提高註冊會計師審計質量，現代商業，第24期：
    136-137。
    姜雪與雷倩華，2019，審計委員會特徵會影響新審計報告的信息含量嗎? ——基
    於我國AH股上市公司的經驗數據，金融與經濟，第2期：65-71。
    張蒙晰，2018，會計師事務所規模與審計質量實證研究，現代營銷，第3期：
    110-111。
    陳丹，2018，審計委員會特徵與審計費用相關性的實證研究，沿海企業與科技，
    第3期：32-35。
    高曠，2018，試論我國註冊會計師職業道德建設，理論研究，第6期：88-90。
    黃雪瑩，2017，註冊會計師職業道德問題探究，探索·實踐，第17期：180-181。
    萬洪要，2016，註冊會計師職業道德問題分析，勞動經濟，第12期：172-176。
    楊忠蓮與徐政旦，2004，我國公司成立審計委員會動機的實證研究，審計研究，
    第1期。
    劉力與馬賢明，2008，審計委員會與審計質量_來自中國A股市場的經驗證據，會
    計研究，第7期：84-89
    劉文軍，2012，審計師行業專長_客戶重要性與審計質量，南方經濟，第六期：
    44-57。
    蔡衛娜，2017，我國註冊會計師職業道德現狀分析，財會研究，第19期：223。
    鄭建明、白霄與趙文耀，2018，「技術溢出」還是「聲譽提升」?———會計師事
    務所國際加盟與審計質量提升，經濟管理，第6期：153-173。
    趙麗穎與李曉霜，2018，淺析我國註冊會計師職業道德現狀及成因，管理薈萃，
    第8期：17-18。
    潘珺，2017，審計委員會履職能力_召集人影響力與公司財務報告質量，南開管理
    評論，第1期：108-118。
    潘婉均，2018，審計委員會特徵對上市公司信息披露質量的影響研究，會計與審
    計，第6期：156-160。
    謝德仁與陳運森，2012，董事網絡:定義、特徵和計量，會計研究，第3期：44-51。謝獲寶、劉芬芬與惠麗麗，2018，能力不足還是獨立性缺失_基於污點審計師審計
    質量的實證檢驗，審計研究，第3期：71-79。
    Abdul-Rahman, O. A., A. O. Benjamin, and O. H. Olayinka. 2017. Effect of audit fees
    on audit quality: evidence from cement manufacturing companies in Nigeria.
    European Journal of Accounting, Auditing and Finance Research 5(1): 6-17.
    Alzoubi, E. S. S. 2018. Audit quality, debt financing, and earnings management:
    evidence from Jordan. Journal of International Accounting, Auditing and Taxation
    30(3): 69-84
    Badolato, P. G., D. C. Donelson, and M. Ege. 2014. Audit committee financial
    expertise and earnings management: the role of status. Journal of Accounting
    and Economics 58(2): 208-230.
    Bavelas, A. 1948. A mathematical model for group structures. Human Organization
    7(3): 16-30.
    Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71(4):
    443-465.
    Beauchamp, A. M. 1865. An improved index of centrality. Behavioral Science 10(2):
    161-163.
    Bédard, J., and Y. Gendron. 2010. Strengthening the financial reporting system: can audit committees deliver? International Journal of Auditing 14(2): 174-210.
    Bolland, M. J. 1988. Sorting out centrality: Analysis of the performance of four
    centrality models in real and simulated networks. Social Networks 10(3): 233-253.
    Bronson, S. N., J. V. Carcello, C. W. Hollingsworth, and T. L. Neal. 2009. Are fully
    independent audit committees really aecessary? Journal of Accounting and
    Public Policy 28(4): 265-280.
    Bruynseels, L., and E. Cardinaels. 2013. The audit committee: management watchdog or personal friend of the CEO? The Accounting Review 89(1): 113-145.
    Bryan, D., M. C. Liu, S. L. Tiras, and Z. Zhuang. 2013. Optimal versus suboptimal
    choices of accounting expertise on audit committees and earnings quality.
    Review of Accounting Studies 18(4): 1123-1158.
    Burt, R. S. 2009. Structural holes: the social structure of competition. Harvard University Press.
    Cassell, C., L. A. Myers, R. Schmardebeck, and J. Zhou. 2018. The monitoring
    effectiveness of coopted audit committees. Contemporary Accounting Research
    35(4): 1732-1765.
    Cohen, J. R., G. Krishnamoorthy, and A. M. Wright. 2008. Form versus substance: the implications for auditing practice and research of alternative perspectives on
    corporate governance. Auditing: A Journal of Practice & Theory 27(2): 181-198.
    Cohen, J. R., U. Hoitash, G. Krishnamoorthy, and A. M. Wright. 2013. The effect of
    audit committee industry expertise on monitoring the financial reporting process.
    The Accounting Review 89(1): 243-273.
    Defond, M. L., R. N. Hann, and X. Hu. 2005. Does the market value financial
    expertise on audit committees of boards of directors? Journal of Accounting
    Research 43(2): 153-193.
    Dhaliwal, D. S., V. Naiker, and F. Navissi. 2010. The association between
    accruals quality and the characteristics of accounting experts and mix of expertise
    on audit committees. Contemporary Accounting Research 27(3): 787-827.
    Erkens, D. H., and S. E. Bonner. 2013. The role of firm status in appointments of
    accounting financial experts to audit committees. The Accounting Review
    88(1): 107-136.
    Eshleman, J. D., and P. Guo. 2014. Do big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor. Auditing A Journal of Practice &Theory 33(4): 197-219.
    Fiedler, F. E. 1970. Leadership experience and leader performance – another
    hypothesis shot to hell. Organizational Behavior and Human Performance 5(1):
    1-14.
    Francis, J. R., and D. Y. Michael. 2009. Big 4 office size and audit quality. The
    Accounting Review 84(5): 1521-1552.
    Freeman, L. C. 1977. A set of measures of centrality based on betweenness. Sociometry 40(1): 35-41.
    Freeman, L. C. 1978. Centrality in social networks conceptual clarification. Social
    Networks 1(3): 215-239.
    Granovetter, M. S. 1973. The strength of weak ties. American journal of sociology
    78(6): 1360-1380.
    Granovetter, M. 1985. Economic action and social structure: the problem of
    embeddedness. American Journal of Sociology 91(3): 481-510
    Goh, B. W. 2009. Audit committees, boards of directors, and remediation of
    material weaknesses in internal control. Contemporary Accounting Research
    26(2): 549-579.
    Harris, M., and A. Raviv. 2008. A theory of board control and size. Review of Financial Studies 21(4): 1797-1832.
    Jerry, S., G. Lan, and G. Liu. 2014. Independent audit committee characteristics and real earnings management. Managerial Auditing Journal (2): 153-172.
    Krishnan, G. V., and G. Visvanathan. 2008. Does the sox definition of an accounting
    expert matter? The association between audit committee directors, accounting
    expertise and accounting conservatism. Contemporary Accounting Research
    25(3): 827-858.
    Larcker, D. F., E. C. So, and C. C. Y. Wang. 2010. Boardroom centrality and stock returns. Working Paper, Stanford University.
    Lennox, C. S., J. J. Schmidt, and A. Thompson. 2015. Is the expanded model of
    audit reports informative to investors? Evidence from the UK. Working paper.
    University of Southern California
    Lin, N. 2002. Social capital: A Theory of Social Structure and Action. Cambridge
    University Press.
    Lin, J. W., and M. I. Hwang. 2010. Audit quality, corporate governance, and earnings management: a meta-analysis. International Journal of Auditing 14(1): 57-77.
    Lin, T., M. Hutchinson, and M. Percy. 2015. Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee. Journal of Management & Governance 19(1): 197-227.
    Lisic, L. L., Myers, L. A., and Zhou, J. 2014. Audit committee characteristics and the safeguarding of auditor independence. Available SSRN:
    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1946343
    Lisic, L. L., T. L. Neal, I. Zhang, and Y. Zhang. 2015. CEO power, internal control
    quality and audit committee effectiveness in substance vs. in form. Contemporary Accounting Research 33(3): 1199-1237.
    Lo, A. W., R. M. Wong, and M. Firth. 2010. Can corporate governance deter
    management from manipulating earnings? Evidence from related-party sales
    transactions in China. Journal of Corporate Finance 16(2): 225-235.
    Marvin, E. S. 1954. Group structure and the behavior of individuals in small groups.
    The Journal of Psychology 38(1): 139-149.
    Mellado-Cid, C., S. R. Jory, and T. N. Ngo. 2019. Options trades, short sales and real earnings management. Accounting and Business Research (4): 400-427.
    Nieminen, J. 1974. On the centrality in a graph. Scandinavian Journal of Psychology 15(1): 332-336.
    Qamhan, M. A., M. H. C. Haat, H. A. Hashim, and Z. Salleh. 2018. Earnings management: do attendance and changes of audit committee members matter?
    Managerial Auditing Journal (8/9): 760-778.
    Park, B. J. 2019. Audit committees and managerial influence on audit quality:
    ‘Voluntary’ versus ‘mandatory’ approach to corporate governance. Australian
    Accounting Review 29(1): 266-280.
    Rahman, R. A. and F. H. M. Ali. 2006. Audit committee, culture and earnings
    management: Malaysian evidence. Managerial Auditing Journal (7): 783-804.
    Reid, L. C., J. V. Carcello, and C. Li. 2015. Are auditor and audit committee report
    changes useful to investors? Evidence from the United Kingdom. Ph. D. dissertation, University of Tennessee, Knoxville.
    Rezaei, F. M., N. M. Saleh, and K. Ahmed. 2018. Audit firm ranking, audit quality and audit fees: examining conflicting price discrimination views. International
    Journal of Accounting 53(4): 295-313
    Semba, H. D., and R. Kato. 2019. Does big n matter for audit quality? Evidence
    from Japan. Asian Review of Accounting (1): 2-28.
    Sabidussi, G. 1966. The centrality index of a graph. Psychometrika 31(4): 581-603.
    Schmidt, J., and M. S. Wilkins. 2013. Bringing darkness to light: the influence of
    auditor quality and audit committee expertise on the timeliness of financial
    statement restatement disclosures. Auditing: A Journal of Practice & Theory
    32(1): 221-244.
    Sharma, V. D., and E. R. Iselin. 2012. The association between audit committee
    multiple-directorships, tenure, and financial misstatements. Auditing: A Journal
    of Practice & Theory 31(3): 149-175.
    Singhvi, M., D. V. Rama, and A. Barua. 2012. Market Reactions to Departures of Audit Committee Directors. Accounting Horizons 27(1): 113-128.
    Thiruvadi, S., and H. Huang. 2011. Audit committee gender differences and earnings management. Gender in Management: An International Journal (7): 483-498.
    Woidtke, T., and Y. H. Yeh. 2013. The role of the audit committee and the
    informativeness of accounting earnings in east Asia. Pacific-Basin Finance
    Journal (23): 1-24.
    Wasserman, S., and K. Faust. 1994. Social network analysis: methods and applications.New York: Cambridge University Press.
    描述: 碩士
    國立政治大學
    會計學系
    106353050
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106353050
    資料類型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.007.2019.F07
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    305001.pdf1216KbAdobe PDF20檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋