資訊揭露、審計品質與公司經營績效之關聯性研究

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Title:	資訊揭露、審計品質與公司經營績效之關聯性研究 The Association among Information Disclosure, Audit Quality and Corporate Performance
Authors:	朱敬亞 Chu, Ching Ya
Contributors:	會計學系
Keywords:	資訊揭露審計品質公司經營績效 information disclosure audit quality corporate performance
Date:	2013-06
Issue Date:	2013-11-05 13:28:32 (UTC+8)
Abstract:	本研究主要探討資訊揭露、審計品質與公司經營績效之關聯性，以2005年至2011之台灣上市櫃公司為樣本，並以資訊揭露評鑑系統評鑑等級、是否為四大會計師事務所查核與公司經營績效為研究變數，利用SPSS進行研究模型之實證分析。本研究實證結果顯示:資訊揭露與公司經營績效之間呈現顯著正相關，表示資訊揭露評鑑等級越高的公司，該公司經營績效越好；審計品質與公司經營績效之間具顯著正相關，表示公司若為四大會計師事務所查核，其公司經營績效越好；另外，資訊揭露與審計品質之間也成顯著正相關，表示為四大會計師事務所查核之公司，其資訊揭露水準越高。 This study aims to explore the association among information disclosure, audit quality and corporate performance. The research samples are from 2005 to 2011 of listed companies in Taiwan. The research variables are the ranking of information dis-closure from evaluation system, audited by big four accounting firms and corporate performance. We employ SPSS with research models to conduct empirical analyses. The empirical results show that the relationship between information disclosure and corporate performance is related and significant. It means that the higher ranking of evaluation in information disclosure is, the better corporate performance will be. In addition, the relationship between audit quality and corporate performance is also related and significant. It shows that those corporations audited by the big four accounting firms and their corporate performance is better. Meanwhile, the relationship between information disclosure and audit quality is related and significant as well. It means that those corporations audited by the big four accounting firms and their ranking of information disclosure is better.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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