薪酬委員會與其他功能性委員會重疊性對財務報導舞弊之影響

Impacts of the Overlap between the Compensation Committee and other Functional Committees on Fraudulent Financial Reporting

蔡錦霞(Chin-Hsia Tsai)

指導教授 ： 劉若蘭

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2021年)

摘要

本文主要探討薪酬委員會與其他功能性委員會重疊時，對財務報導品質之影響。主要檢驗薪酬委員會與審計委員會成員重疊時、薪酬委員會開會次數與企業財務報導舞弊發生機會之關係。關於財務報表舞弊樣本係以2014年至2019年間，以新聞事件搜索有發生企業舞弊的上市櫃公司，並且以一家舞弊公司配對兩家非舞弊公司方式進行分析。實證結果顯示薪酬委員會與審計委員會成員重疊人數愈多、重疊比率愈高，則發生財務報導舞弊的機會愈低。薪酬委員會開會次數愈多，愈能夠分享資訊給重疊的委員，提升監督財務報表品質，降低財務報導舞弊發生的機會。

關鍵字

薪酬委員會 ； 審計委員會 ； 財務報導舞弊

並列摘要

The purpose of this study is to investigate the impact on the quality of financial reporting when the compensation committee overlaps with other functional committees for firms publicly listed in Taiwan from 2014 to 2019. This study mainly examines the relationship between the compensation committee and the audit committee when the members overlap, the number of meetings of the compensation committee and the occurrence of the fraudulent financial reporting. I search the fraudulent financial reporting based on news events, and use a fraudulent company to match two non-fraudulent companies for analysis. The empirical results show that the more overlapping members of the compensation committee and the audit committee, and the higher the overlap ratio, the company has a lower occurrence of fraudulent financial reporting. The greater number of meetings of the compensation committee, the more information about the meeting can be shared with overlapping audit committee members, which improves the quality of financial statements and reduces the probability of fraud in financial reporting

並列關鍵字

Compensation Committee ； Audit Committee ； Fraudulent Financial Reporting

參考文獻

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