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| Title: | 審計委員會網絡對違規行為的影響
The Association Between Audit Committee Network and Fraud |
| Authors: | 駱瑤
Luo, Yao |
| Contributors: | 金成隆
Chin, Chen-Lung
駱瑤
Luo, Yao |
| Keywords: | 審計委員會網絡
違規行為
程度中心性
接近中心性
Audit committee network
Fraud
Degree centrality
Closeness centrality |
| Date: | 2019 |
| Issue Date: | 2019-07-01 10:41:42 (UTC+8) |
| Abstract: | 本文旨在探討審計委員會網絡的中心性是否與發生違規行為的可能性及頻率相關。本文選取2006年至2017年上海證券交易所與深圳證券交易的非ST上市公司的違規樣本及配對樣本3329個作為研究樣本，採用Binary logistic regression（二元邏吉斯回歸）、poisson regression（普瓦松回歸），研究上市公司在審計委員會網絡的中心性對違規行為的影響。研究發現：審計委員會網絡的程度中心性（degree centrality）對違規行為的抑制有著負向的影響，審計委員會網絡的程度中心性（degree centrality）對違規次數的減少亦有著負向的影響。在進一步分析中，本文測試了審計委員會網絡的接近中心性（closeness centrality）對違規行為的影響，得出了與程度中心性（degree centrality）相一致的結果。並且在刪除金融業、刪除金融海嘯年度、刪除資料不全年度之後，回歸結果仍然一致。此外，本文還發現程度中心性（degree centrality）對違規行為的負向影響在非四大審計之樣本中顯著，在四大審計之樣本中不顯著。
The aim of this thesis is to investigate whether audit committee network is associated with fraud likelihood and frequency of its clients. There are two opposite perspectives about this argument. Using a sample of public companies in China during 2006-2017, my primary results can be summarized as follows. First, I find that audit committee network, as measured by its close centrality, is positively associated with client’s fraud likelihood, suggesting the negative perspective of audit committee network. Second, I also find that fraud frequency is also positively related to audit committee’ centrality. Further analyses indicate that when I use degree centrality as alternative proxy for audit committee network, the main results remain qualitatively the same; the results are driven mainly by non-big firms rather than big firms. My findings are robust after exclusion of financial industry and deleting 2008 year (financial crisis). |
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| Description: | 碩士
國立政治大學
會計學系
106353048 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106353048 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.010.2019.F07 |
| Appears in Collections: | [會計學系] 學位論文
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