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題名:董事會特徵、會計師審計品質與財務報表重編對企業經營績效影響之研究
作者:沈萬發
作者(外文):Shen, Wa-Fa
校院名稱:國立彰化師範大學
系所名稱:財務金融技術學系
指導教授:吳明政
謝企榮
學位類別:博士
出版日期:2017
主題關鍵詞:董事會特徵審計品質財務報表重編資產報酬率Board CharacteristicAudit QualityAccounting RestatementsReturn on Assets
原始連結:連回原系統網址new window
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從過去十多年的歷史事件發現,國內外許多大型企業連續爆發多起舞弊事件,這些事件皆造成投資人承受巨大的損失,也突顯出董事會特徵、會計師審計品質與財務報表重要性的問題,若在健全的公司治理制度下,將能確保股東權益的最大化與保障投資人權利,且能提供有效的監督機制,加強投資人信心,因此,本研究以公司治理之觀點,分析董事會特徵、審計品質與財務報表重編對企業經營績效之影響。研究結果顯示:董監持股數、董監持股比例、獨立董事人數與是否為大型會計師事務所,皆為影響企業經營績效之關鍵因素。
View the events found in the past 10 years , many large enterprises at home and abroad for the outbreak of more than a number of fraud. Showing the board of characteristic, audit quality and accounting restatements importance of financial problems. In a sound corporate governance system, will be able to ensure the maximization of shareholder equity and protect the rights of investors, and can provide an effective monitoring mechanism, strengthen investor confidence. This study takes the view of corporate governance analyze the board characteristic, audit quality and accounting restatements in business performance. research shows Stockholding of Director and Supervisor, Shareholding ratio, Number of independent directors, Big 4 are the key factors that affect business performance.
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