不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較

高偉哲

doi:10.6342/NTU201800349

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不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較

A Comparison of Earnings Management, Related-party Transactions, and Potential Frauds among Taiwanese Listed Firms with Different Corporate Governance Models

高偉哲 , Masters　　Advisor：王泰昌;劉嘉雯　　

英文 DOI： 10.6342/NTU201800349

內生性；監察人；獨立董事；審計委員會；金融監督管理委員會； endogeneity ； supervisor ； independent director ； audit committee ； Financial Supervisory Commission

Abstract │ Reference (108) │ Altmetrics

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In Taiwan, it remains a subject of substantial debate whether there is a corporate governance model that is better than others are. To examine supervision power among different corporate governance models, this study compares level of earnings management, related-party transactions, and potential frauds among different corporate governance models adopted by Taiwanese listed firms. The empirical results indicate that there is not a certain corporate governance model that is completely better than others are in terms of mitigating level of earnings management, related-party transactions, and potential frauds. After taking into account potential endogeneity in voluntary independent director appointment and voluntary audit committee establishment, the empirical results still support this conclusion. These findings imply that each corporate governance model leaves room to be improved, and imposition of independent director appointment and audit committee establishment on Taiwanese listed firms by the Financial Supervisory Commission is inappropriate.

Reference ( 108 ) 〈TOP〉

Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55-68. doi:10.1108/03074350010766990
連結：
Albersmann, B. T., & Hohenfels, D. (2017). Audit committees and earnings management–Evidence from the German two-tier board system. Schmalenbach Business Review, 18(2), 147-178. doi:10.1007/s41464-017-0028-9
連結：
Anthony, J. H., & Ramesh, K. (1992). Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and economics, 15(2-3), 203-227. doi:10.1016/0165-4101(92)90018-W
連結：
Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), 611–639. doi:10.2308/accr.2003.78.3.611
連結：
Badertscher, B. A. (2011). Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review, 86(5), 1491-1518. doi:10.2308/accr-10092
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