審計委員會及資訊揭露之關聯性

The relationship between audit committee and information disclosure

許芹榛(Chin-Chen Hsu)

指導教授 ： 廖益興

中原大學/商學院/會計研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400530

摘要

設置審計委員會能加強財務資訊品質及提升透明度，近年來由於資訊透明度備受重視，而為了提升資訊透明度，以落實公司治理，台灣證券暨期貨發展基金會建置「資訊揭露評鑑系統」，針對上市櫃公司的資訊揭露作評鑑，本文以評鑑之結果，作為資訊揭露之指標，加入公司治理的董事會結構與內部人持股比率對公司經營績效之探討。
本研究主要是以ordered為實證模型探討公司治理與資訊透明度對公司經營績效的影響，並且分析公司治理對資訊透明度之影響。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及同期間接受資訊揭露評鑑上市與上櫃公司，實證結果之發現如下：
有設置審計委員會之公司，資訊揭露愈高，表示接受評鑑且資訊透明度較高的公司，都有很好的監督機制；在公司治理方面，公司規模與資訊揭露呈顯著正相關，董監事持股比率對資訊揭露呈現顯著正相關；在其他控制變數方面，外部大股東公司持股比率、公司年齡及負債比率與資訊揭露呈現顯著負相關。

關鍵字

審計委員會 ； 資訊揭露

並列摘要

Set the Audit Committee to strengthen the financial information quality and
nhance transparency in recent years due to the information transparency much attention, while order to enhance information transparency, in order to implement corporate governance, the Taiwan Securities and Futures Development Fund will build "information disclosure evaluation system" for listed companies to disclose information for the assessment, evaluation of the results of this paper, as an indicator of information disclosure, joined the board of directors to explore the structure of corporate governance and insider ownership ratio of the company's operating performance.
The study is based on an empirical model ordered to investigate corporate governance and information transparency affect the company's operating performance, and analyze the impact of corporate governance transparency of information. This study selected 2007-2012 publicly listed company's audit committee and the cabinet is set to receive the same information disclosure evaluation period listed and OTC companies, found that the empirical results are as follows:
Has established an audit committee of the company, information disclosure higher acceptance evaluation and information transparency higher company, have a good oversight mechanism; in corporate governance, company size and positively correlated information disclosure, directors and supervisors held share ratio on information disclosure also showed a significant positive correlation; in other control variables, the ratio of external large shareholders and corporate debt ratio and age and showed a significant negative correlation between information disclosure

並列關鍵字

Information Disclosure ； Audit Committee

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