政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/99305
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113822/144841 (79%)
造訪人次 : 51783904      線上人數 : 506
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 140.119/99305


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/99305


    題名: 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
    貢獻者: 金成隆
    Jin, Chenglong
    巫婧
    關鍵詞: 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
    上傳時間: 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。
    參考文獻: 王俊秋，2006，審計委員會特徴與會計信息質量：分析與啟示，經濟師，第二期。
    何威風與劉啟亮，2010，我國上市公司高管背景特徴與財務重述行為研究，管理世界，第7期：144﹣155。
    何威風與劉威，2015，企业管理者能力与审计收费，會計研究，第1期：82﹣89。
    李斌與陳凌雲，2007，我國上市公司審計委員會有效性研究──基於上市公司報補丁的實證分析，財貿研究，第4期。
    車宣呈，2007，獨立審計師選擇與公司治理特徵研究——基於中國證券市場的經驗證據，審計研究，第2期：61-68。
    吳清華與王平心，2006，審計委員會、董事會特徴與財務呈報質量──一項基於中國證券市場的實證研究，管理評論，第7期。
    姜付秀、伊志宏、蘇飛與黃磊，2009，管理層背景調整與企業過度投資行為，管理世界，第1期。
    張奇峰、張鳴與戴佳君，2006，中國審計訂價實證研究述評，會計研究(6月)：87-93。
    夏文賢與陳漢文，2006，審計師變更，審計公費與審計委員會效率，財會通訊(學術版)，第2期：3-13。
    董卉娜與朱志雄，2012，審計委員會特徴對上市公司內部控制缺陷的影響，山西財經大學學報，第1期：114-124。
    漆江娜、陳慧霖與張陽，2004，事務所規模、品牌、價格與審計質量，審計研究(3)：59-65。
    劉斌、葉建中與廖瑩毅，2003，中國上市公司審計收費影響因素的實證研究──滬深市2001年的經驗證據，審計研究，（1）：44-47。
    韓傳模與劉彬，2012，審計委員會特徴、內部控制缺陷與信息披露質量，中國會計學年會2012年學術年會會議論文。
    Adams, R. B., and D. Ferreira. 2009. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94(February): 291-309.
    Abbott L.J, S. Parker, G. F. Peters, and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22(2):17-32.
    Adams R. B.,H. Almeida, D.Ferreira. 2005. Powerful CEOs and their impact on corporate performance. Review of Financial Studies (4): 1403-1432.
    Beck M. J. and E. G. Mauldin. 2014. Who`s really in charge? audit committee versus CFO power and audit fees. The Accounting Review Vol. 89, No. 6(November): 2057-2085.
    Bell. L. A. 2005. Women-Led firms and the gender gap in top executive jobs. Discussion Paper (16):85-89.
    Bessley, M.S., K. Petroni. 2001. Board independence and audit firm type. Auditing: A Journal of Practice& Theory 20 (March): 97-114.
    Bill F., I. Hasan, J.C. Park and Q. Wu. 2015. Gender differences in financial reporting decision-making: evidence from accounting conservatism. Contemporary Accounting Research 9 (September):1285-1318.
    Carcello J. V., D. R. Hermanson, T. L.Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19(March): 365-384.
    Carter D. A., B. J. Simkins, W. G. Simpson. 2003. Corporate governance, board diversity, firm value. The Financial Review (1): 33-53.
    DeZoort, F. 1997. An investigation of audit committees` oversight responsibilities. Abacus 33(2): 208- 227.
    Dhaliwal D., V. Naiker, F. Navissi.2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committee Contemporary Accounting Research 27(3): 787-827.
    Fondas N., S. Sassalos. 2000.A different voice in the boardroom: how the presence of women directors affects board influence over management. Global Focus (1): 13-22.
    Goodwin-Stewart J., and P. Kent. 2006. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 (3), 387–404.
    Huse M.and A. G. Solberg, 2006. Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review 21(February): 113-130.
    Hermalin B.,M. E. Weisbach. 1976.Chosen boards of directors and their monitoring of the CEO. American Economic Review (88):96-118.
    Knechel, W. R. 2007. The business risk audit: origins, obstacles and opportunities. Accounting, Organizations and Society 32 (4-5): 383–408.
    KPMG. 2004. Oversight of auditors: audit committee roundtable highlights. Audit Committee Insights.
    Krishnan J. 2005. Audit committee quality and internal control: an empirical analysis. The Accounting Review 80(2): 649-675.
    Krishnan, V. Gopal, and L. M. Parsons. 2006. Getting to the bottom line: An exploration of gender and earnings quality, Working paper, George Mason University
    Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 4(October): 305-360
    Mcmullen D. A., and K. Raghunandan.1996. Enhancing audit committee effectiveness. Journal of Accountancy 182(8): 79-81.
    Jensen M. C., W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics Malmendier and Tate. 2005. CEO overconfidence and corporate investment, Journal of Finance 6(December):2661-2770.
    O’Sullivan, N..1999. Board characteristics and audit pricing post-cadbury: A research note. The European Accounting Review 8(2): 253-263.
    Peng, W.Q. and K.C.J. Wei. 2007. Women executives and corporate investment: Evidence from S&P 1500, Working Paper, Hong Kong University of Science and Technology. Peni, Emilia, Vähämaa, Sami. 2010. Female executives and earnings management. Managerial Finance (7): 629-645.
    Rose, C. 2007. Does female board representation influence firm performance? the Danish evidence. Corporate Governance: An International Review 15(February): 404-413.
    Rosenstein, S., and J. G. Wyatt. 1990. Outside directors, board independence, and shareholder wealth. Journal of Financial Economics 26 (2): 175-191.
    Raghunandan, K., W. J. Read, D. V. Rama. 2001. Audit committee composition, grey directors, and interaction with internal auditing. Accounting Horizons. 15(6):105-118.
    Raghunandan K. R., D. V. Rama, and D. P. Scarbrough, (1998), Accounting and auditing knowledge level of Canadian audit committees: Some empirical evidence. Journal of International Accounting, Auditing and Taxation 7(2),181-194.
    Simunic, D. A. 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
    Tsui J, B. Jaggi, and F.Gul. 2001. CEO domination, discretionary accruals and audit fees. Journal of Accounting, Auditing and Finance 16(3): 189-207.
    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
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    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