- 學位論文
審計委員會與聘請產業專家會計師查核之關聯性研究
The Relationship between Audit Committee and Auditor Industry Expert
摘要
摘要 設置審計委員會是公司治理架構的一種有效途徑，亦是連結董事會與內外部審計的橋樑，而我國自2006年引進審計委員會制度，就是希望可以提升公司治理機制，而過去有諸多研究認為產業專家會計師查核能改善公司財務報表報導之審計品質，故本研究欲探討是否有設置審計委員會之公司，愈會聘請產業專家會計師查核。而審計委員會成員當中，具財務或會計背景比率愈高者，是否愈能提升聘請產業專家會計師查核之機率。 本研究選取2007年至2012年間公開上市櫃設置審計委員會公司，進行分析，實證結果發現公司設置審計委員會與聘請產業專家會計師查核呈正相關，此結果表示公司設置審計委員會，可透過產業專家會計師查核而強化財務報導之專業性，進而增進審計品質。然而審計委員會成員具備財務或會計背景比率較高時，反而聘請產業專家會計師查核之機率較低，與預期方向相反，但本文作者亦針對此現象提出一合理解釋。
並列摘要
Abstract Setting an audit committee is an effective way to enhance corporate governance; besides it serves as a bridge to link the internal and external audit. The audit committee has been introduced to our country since 2006 in the hope that local governance can improve corporate governance. In the past, a number of studies suggested that auditors with industry experitse would improve the quality of audited financial statements of the audit reports; therefore, the purpose of the this study is to investigate if a company with an audit committee is prone to employ expert accountants audit, and if the higher ratio of financial of accounting backgrounds the audit committee members have the more chances industry experts will be hired by CPA. This study selects and analyzes publicly-listed companys with audit committee from 2007-2012, and the empiricial results show that there is a positive correlation between a company establishing an audit committee and hiring industry experts audit, which revels that a company sets up an audit committee to audit by industry experts to increase the independence of financial reporting, and thereby enhance audit quality. However, the higher financial or accounting background an audit committee members have the lower probability of industry experts hired by CPA, which is oppose to our expectation; however, the author also propose a reasonable explanation for this phenomeon.