股權結構、審計品質與審計公費

張玉蓮

doi:10.6840/cycu201100185

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股權結構、審計品質與審計公費

Ownership structure,Audit quality and Audit fee

張玉蓮 , Masters　　Advisor：曹壽民;林維珩　　

繁體中文 DOI： 10.6840/cycu201100185

股權結構； Ownership structure

Abstract │ Reference (66) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

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Astract
When Asian financial crisis began, the scandals at home and abroad broke one after another. Because lack of the supervising mechanism, companies manipulate the earnings, and the interests of investors and creditors were seriously damaged.  Therefore, it is important to learn how to promote the internal and external supervising mechanism of the companies and to safeguard rights and interests of the investor and the creditor.

The domestic significant shortcoming document generally is control shareholder concurrently higher order management echelon position .Special ownership structure of the domestic firm, for example: If through pyramid structures like to cross shareholding and participate in the management alternately increasing the domination. Degree of alignment effect is positively related to the controlling shareholder’s rights, and negatively related to the divergence cash flow rights, and negatively related to the divergence between cash flow rights and control rights of the controlling shareholders. Less likely to produce short-sighted behavior of short term profits, because in order to allow future generations can continue to stay in business, and also to continue the family reputation.(Weber et al. 2003).

In this study, the 1998 to 2008 calendar year information on listed companies in Taiwan as samples, using the linear regression model to discuss the ownership structure  and audit quality and audit fee relationship, in addition to testing all sample data, the study sample is divided into recurrent and non-recurrent replenishment of the samples for analysis. Empirical results show that (1) In all sample, the controlling shareholders of the company, the greater the cash flow right required for audit quality is poor. The greater stockholder’s right deviation is, the audit quality is better. (2) Compares in the non-regularity increases funding the company, the regularity increases funding the company cash flow power and the voting rights deviation, greater impact on audit quality. (3) Cash flow power is larger, the audit fee is lower. The deviation is larger, the audit fee is higher.

Reference ( 66 ) 〈TOP〉

1. 古卉妤，現金流量權與股權偏離對創新活動之影響，中原大學會計學系碩士學位論文，民國九十九年七月。
連結：
2. 張瑞當、方俊儒、曾玉琦等，核心代理問題與盈餘管理：董事會結構與外部監督機制之探討，管理學報，民國九十六年九月，24卷，1期，17-39。
連結：
3. 陳耀宗與吳姍穎，2004，審計產業專家、審計公費與會計師事務所規模：台灣審計市場之實證，中華會計學刊，第五卷第一期：41-69。
連結：
7. 張秀玉，股權結構對盈餘資訊內涵之影響，中原大學會計學系碩士學位論文，民國九十二年六月。
連結：
8. 林玉霞，台灣上市公司代理問題、公司治理與股東價值之研究，中原大學會計學系碩士學位論文，民國九十一年五月。
連結：

Times Cited (1) 〈TOP〉

余佳燕(2013)。內部控制缺失與審計公費之關聯性研究。臺北大學會計學系學位論文。2013。1-79。

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