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    题名: 審計委員會與財務主管相對影響力、審計委員會成員女性比例與審計公費之關聯性
    Who is really in charge? Relative Power of Audit Committee versus CFO and Female Ratio in Audit Committee and Audit Fes
    作者: 巫婧
    贡献者: 金成隆
    Jin, Chenglong
    巫婧
    关键词: 審計公費
    審計委員會
    財務主管
    審計品質
    性别特徴
    audit fees
    audit committee
    CFO
    audit quality
    gender characteristics
    日期: 2016
    上传时间: 2016-07-20 16:41:04 (UTC+8)
    摘要: 儘管監管機構賦予審計委員會決定和協商審計公費的完全權利，但是，學界和實務界都表示財務主管仍然在審計公費的決策上有重要的影響力。本文參照Beck and Mauldin (2014)的研究模式，以2009年至2014年間中國滬、深上市公司為研究對象，衡量審計委員會與財務主管之間相對影響力對公司審計公費的影響，並進一步探討審計委員會成員中女性比例的高低對審計公費的影響。本研究結果表明，當企業之審計委員會相較於財務主管之相對影響力較大時，審計公費越高；而同等條件下，審計委員會成員中女性比例的提高，提高了公司治理效率，內部控制質量提高，使得審計公費下降。也即是，當審計委員會成員女性比例提高時，使得審計委員會相較於財務主管相對影響力對審計公費的影響幅度下降。
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    描述: 碩士
    國立政治大學
    會計學系
    103353045
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103353045
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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