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題名:審計委員會權益薪酬如何影響沙氏法301條之有效性?
作者:劉馨茗
作者(外文):Liu, Xin Ming
校院名稱:國立政治大學
系所名稱:會計學系
指導教授:俞洪昭
學位類別:博士
出版日期:2017
主題關鍵詞:審計委員會權益薪酬會計師獨立性審計公費會計師選擇Audit committeeEquity-based compensationAuditor independenceAudit feeAuditor choice
原始連結:連回原系統網址new window
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本文主要研究支付給審計委員會較多的權益薪酬會不會影響到審計委員會的獨立性,從而支付較低的審計公費,選擇非產業專家的會計師。以2007至2015年間美國的上市公司為樣本,本研究發現審計委員會獲得的權益薪酬與審計公費,產業專家的會計師選擇呈負相關。此結果與預期一致,權益薪酬會誘導審計委員會妥協獨立性,從而買較少,品質較低的審計服務。
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