董監事會特性及審計品對財務預測準確度之影響

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/27435

Title:	董監事會特性及審計品對財務預測準確度之影響
Authors:	周佑達
Contributors:	會計研究所
Keywords:	董監事會特性審計品質財務預測準確度 boards of directors audit quality financial forecast accuracy
Date:	2006
Issue Date:	2014-06-09 10:56:22 (UTC+8)
Abstract:	本研究是為了探討在董事長兼總經理的公司環境下，董監事會特性及審計品質對財務預測準確度的影響，藉以推論董監事會特性及會計師事務所規模抑制管理當局盈餘管理的效果。因為公司治理是需要內、外部控制機制雙頭齊下，才能真正見到成效，故本研究除擷取出董事會規模、外部董監事席次比例、董監事持股比例與董監事持股質押比例做為董監事會特性的變數，另外以事務所規模作為審計品質的衡量方法，加以探討其對財務預測準確度之影響。其研究結果發現，董監事持股比例對財務準確度有正相關，而董監持股質押比例與審計品質對財務準確度則為負相關，因此本研究推論在董事長兼總經理的環境下，董監持股比例愈高、董監持股質押比例愈低，管理當局發佈的財務預測準確度愈準確，而審計品質愈佳，管理當局發佈的財務預測愈不準確。 This research is for discuss the board of directors characteristic and the audit qual-ity how to influence the financial forecast accuracy, and discuss board of directors characteristic and accounting firm scale how is effect of suppression of earnings man-agement .Due to corporate governance both have insider and outsider administrative mechanism, the function of boards of directors and is the core of insider mechanism, reputable institution is an important outsider supervisor, when insider and outsider mechanism can both work effectively, the corporate governance will succeed. So that This research picks up not only board size, outside director percentage, outside super-visor percentage, shareholding percentage of the boards and pledged share of directors, but also audit quality to discuss. Our research find out that the shareholding percentage of the boards have signifi-cant positive relationship with the financial forecast accuracy, pledged share of directors and audit quality have significant negative relationship with the financial forecast accu-racy .
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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