審計委員會特性與會計師獨立性－ 中國之實證

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Title:	審計委員會特性與會計師獨立性－中國之實證
Authors:	周易成
Contributors:	會計學系
Keywords:	審計委員會 audit committee 財會專業性 financial expertise 持股比例 stockown 會計師獨立性 auditor independence
Date:	2012
Issue Date:	2012-11-20 10:40:46 (UTC+8)
Abstract:	審計委員會為公司董事會的一個專業委員會，紐約證交所與藍帶委員會(Blue Ribbon Committee, BRC)認為審計委員會的終極權利與職責是對會計師進行篩選、評價以及是否適任或撤換，故審計委員會扮演非常重要的角色。本研究根據過去文獻，以中國大陸A股上市公司為樣本，探討審計委員會之設立及其特性，是否會影響會計師出具意見之獨立性。本研究所探討之審計委員會特性包含審計委員會規模、審計委員會是否具備財會專家以及審計委員會成員持有之股數。實證結果顯示，當中國大陸A股上市公司設立審計委員會且審計委員會規模較小、財會專業比例較高以及持股比例較低時，會計師在對企業出具繼續經營疑慮意見時，較能抵抗管理當局之壓力，以維持其出具保留意見或修正式無保留意見之獨立性。 Audit Committee is a professional committee of the of the Board of Directors. The New York Stock Exchange and the Blue Ribbon Commission (the Blue Ribbon Committee, the BRC) is the ultimate rights and responsibilities of the Audit Committee for accountants, screening, evaluation, and competency or replaced, so the audit committee plays a very important role. In this study, based on past literature, the Chinese mainland A-share listed companies as samples to investigate the establishment of the Audit Committee and its characteristics, will affect the independence of the opinion of certified public accountants. The audit committee characteristics of this research to contain the size of the Audit Committee, the Audit Committee have financial expertise, as well as the number of shares held by members of the Audit Committee. The empirical results show that when the Chinese mainland A-share listed companies establish an audit committee and the smaller of the Audit Committee, the accounting profession a higher proportion of lower stake, accountants continue to operate doubts views of the enterprise shall be better able to resist management authorities the pressure to maintain issued a qualified opinion or repair a formal reservations independence.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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