政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34200

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34200

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113318/144297 (79%)
Visitors : 51084926 Online Users : 916

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/34200

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34200

Title:	財務報表重編與董監獨立性/專業性之研究
Authors:	吳祥福 Wu, Shang-Fu
Contributors:	周玲臺 Chou, Ling-Tai Lynette 吳祥福 Wu, Shang-Fu
Keywords:	財務報表重編董事會監察人獨立性專業性法人董事法人監察人 Financial statement restatement Board of directors Supervisors Independence Professionalism Institutional Directors
Date:	2002
Issue Date:	2009-09-18
Abstract:	財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論：一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表重編公司董事會外部董事比率二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表重編公司董事會獨立董事比率。三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務報表重編公司法人董事席次比率。四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重編公司法人監察人席次比率。五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財務報表重編公司關聯性法人董事比率。 The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.
Reference:	參考文獻中文部分王美娟，2002，公司監理、所有權結構與強制性財務預測誤差關係之研究，國立彰化師範大學商業教育學系在職進修專班未出版碩士論文。侍台誠，1994，董事會特性中家族因素與經營績效之實證研究─兼論法人董事的影響，國立臺灣大學會計學研究所未出版碩士論文。林育雅，1994，我國上市公司董事會特性與盈餘操縱現象之研究，國立臺灣大學會計學研究所未出版碩士論文。林培杰，2001，我國公司監控制度之研究，銘傳大學法律研究所未出版碩士論文。林淑玲，1995，我國證管會對財務報表重編管制之股價影響，國立政治大學會計系未出版碩士論文。邱慧吟，1994，我國上市公司董事會特性與董事非常規市場行為之研究，國立臺灣大學會計學研究所未出版碩士論文。俞長志，1998，企業監察人獨立性影響之研究，國立中山大學企業管理學系未出版碩士論文。張文瀞，1992，我國上市公司審計品質替代衡量之研究，國立政治大學會計系未出版碩士論文。張孝威，2003.5.11-12，別讓董事會成橡皮圖章─公司治理與獨立董事，聯合報。張益輔，2002，會計師事務所提供法律服務對審計人員獨立性之影響，國立政治大學會計系未出版碩士論文。張詩玫，1999，董事會特性與公司經營績效關聯性之探討，國立臺灣大學財務金融學研究所未出版碩士論文。許盟，2000，我國董事會結構與自願性盈餘預測行為之研究，國立政治大學會計系未出版碩士論文。郭淑芬，1996，董監事特性與盈餘操縱現象及盈餘品質之關聯性研究，國立中正大學會計研究所未出版碩士論文。陳牡丹，1999，上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究，台中商專學報，第31期：193-214。陳依蘋，2002，革新法案真能革新？，會計研究月刊，第202期（9月）：14-17。陳惠玲，2002，由財報重編看財報可信度及CPA簽證品質-財務透明度評估之一，貨幣觀測與信用評等，第37期：77-86。陳碧滋，2000，我國上市公司股價行為與董監因素關連性之探討，國立政治大學會計系未出版碩士論文。葉銀華，2002，台灣公司治理的問題與改革之道，證券暨期貨管理，20卷，第11期（12月）：1-32。歐進士、王秀珍，2002，淺談財務報表詐欺，會計研究月刊，第205期（12月）：26-32。謝文馨，1999，家族企業管制機制與盈餘管理之研究，東吳大學會計研究所未出版碩士論文。英文部分 Ad-Hoc Task Force on Corporate Governance. 1999. OECD Principles of corporate governance, Organizations for Economics Co-operation and Development. Amihud, Y., J. Y. Kamin, and J. Rosen. 1983. Managerialism, ownershim and risk. Journal of Banking and Finance 7：189-196. Beasley, M. S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review 71（October）：443-465. ____________. and R. Petroni. 2001. Board independence and audit firm type，Auditing：A Journal of Practice & Theory, March, vol. 20, No. 1： 97-114. Bell, T. B., S. Szykowny, and J. J. Willingham. 1991. Assessing the likelihood of fraudulent financial reporting：A cascaded logit approach. Working paper, KPMG Peat Marwick, Montvale, NJ. Carcello J. V., and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following “New” going-concern reports. The Accounting Review 78（January）：95-117. Fama, E. F. 1980. Agency problem and the theory of the firm. Journal of Political Economy 88：288-308. __________ , and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26：327-349. Feroz, E. H., K. Park and V. S. Pastena.1991. The financial and market effects of the SEC"s accounting and auditing enforcement release. Journal of Accounting Research, Vol. 29 Supplement：107-148. Gilson, S. C. 1990. Bankruptcy, boards, banks, and blockholders：Evidence on changes in corporate ownership and control when firms default. The Journal of Economics 27：355-387. Hermalin, B., and M. S. Weisbach. 1988. The determinants of board composition. The Rand Journal of Economics 19（Winter）：589-506. Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance XLVIII（July）：831-880. Kaplan, S. N., and D. Reishus. 1990. Outside directorships and corporate performance. Journal of Financial Economics 27：389-410. Kinney, W. R., Jr., and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting ＆ Economics, Vol. 2：71-93 Koch, B. S. 1981. Income smoothing：An experiment. The Accounting Review（July）：574-586. Loebbecke, J. K., M. M. Eining, and J. J. Willingham. 1989.Auditors" experience with material irregularities：Frequency, nature, and detect ability. Auditing：A Journal of Practice & Theory 9（Fall）：1-28. Magdi R. I. and N. Chamlou. 2000. Corporate governance：A framework for implementation. World Bank Group, Washington, D.C. McConnell, J. and H. Servaes. 1990. Additional evidence on equity ownership and corporate value, Journal of Financial Economics 27：595-612. Michael C. J. and W. H. Meckling. 1976. Theory of the Firm：Managerial behavior, agency costs and ownership structure, Journal of Financial Economics：305-360. Pound J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20：237-265. Rediker, K. J., and S. Anju. 1995. Boards of directors and substitution effects of alternative governance mechanisms. Strategic Management Journal 16：85-89. Rezaee, Z. 2002. Financial statement fraud : prevention and detection. New York : Wiley：315. Rosenstein, S., and J. G. Wyatt. 1990. Outside directors, board independence, and shareholder wealth. Journal of Financial Economics 26：175-191. Shleifer, A., and R. W. Vishny. 1986. Large shareholders and corporate control. Journal of Political Economy 95：461-488. Warner, J. B., R. L. Watts, and K. H. Wruck. 1988. Stock prices and top management changes. Journal of Financial Economics 20：461-492. Williamson, O. E. 1984. Corporate governance. The Yale Law Journal 93：1197-1120.
Description:	碩士國立政治大學會計研究所 90353042 91
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0090353042
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

Files in This Item:

File	Description	Size	Format
35304201.pdf		8Kb	Adobe PDF2	916	View/Open
35304202.pdf		93Kb	Adobe PDF2	944	View/Open
35304203.pdf		10Kb	Adobe PDF2	957	View/Open
35304204.pdf		12Kb	Adobe PDF2	801	View/Open
35304205.pdf		423Kb	Adobe PDF2	1724	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

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 © - Feedback