審計品質會影響獨立董事監理行為? 越南公司之實證

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/33763

Title:	審計品質會影響獨立董事監理行為? 越南公司之實證 Can Audit Quality Affect Independent Directors in Monitoring Behavior? Evidence from Vietnam
Authors:	武紅玉 Vu, Hong-Ngoc
Contributors:	全球商務碩士學位學程碩士班
Keywords:	Audit quality Independent Director Monitoring Behavior Firm Performance Corporate Governance
Date:	2015
Issue Date:	2016-08-18 14:38:33 (UTC+8)
Abstract:	This study aims to explore whether external and internal mechanisms affect firm performance by examining the impact of audit quality and board independence on firm performance as well as the impact of audit quality on the relationship between board independence and firm performance. The results show that audit quality is positively associated with firm performance and also has a positive impact on the relationship between board independence and firm performance. Specifically, we find that board independence is positively associated with firm performance only for firms audited by Big Four. Such a result implies that stronger outside monitoring can facilitate the behavior of independent directors in implementing their task. We thus suggest that companies can improve their performance by employing reputed auditors.
Appears in Collections:	[English Program of Global Business] Thesis

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