董監責任保險和審計委員會對公司績效之影響

The Effects of Directors and Officers Liability Insurance and Audit Committee on Corporate Performance

黃燕珊(Yen-Shan Huang)

指導教授 ： 張千雲

嶺東科技大學/商管學院/企業管理系高階經營管理碩士在職專班/碩士(2023年)

摘要

本文旨在採Panel Data迴歸分析，探討公司購買董監事暨重要職員責任保險(directors and officers liability insurance)及投保金額(包括實際投保金額與超額投保金額)，以及審計委員會設立對公司價值的影響，藉以評估我國主管機關積極推行董監事保險與審計委員會政策所產生之經濟後果(economic consequence)。

關鍵字

董監事責任保險 ； 審計委員會 ； 公司績效

並列摘要

This paper employee panel data regression analysis to analyze the impacts of company's directors and officers liability insurance and the amount of insurance, and the audit committee on the value of the company. In order to evaluate the economic consequences of the active implementation of the policies of directors, supervisors, insurance and audit committees by the authorities of Taiwan.

並列關鍵字

directors and officers liability insurance ； audit committee ； corporate performance

參考文獻

一、英文文獻

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Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, and R. LaFond. 2009. The effect of SOX internal control deficiencies on firm risk and cost of equity. Journal of Accounting Research 47 (1): 1–43.

Aldamen, H., K. Duncan, S. Kelly, R. McNamara, and S. Nagel. 2012. Audit committee characteristics and firm performance during the global financial crisis. Accounting and Finance 52 (4): 971-1000.