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題名：Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?
書刊名：臺大管理論叢
作者：許文馨 引用關係
作者(外文)：Hsu, Audrey Wen-hsin
出版日期：2014
卷期：24:S1
頁次：頁203-232
主題關鍵詞：審計委員會；監察人；盈餘；Audit committee；Supervisors；Earnings quality
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(17) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:17
  • 共同引用共同引用:37
  • 點閱點閱:42
本文主要探討從監察人制度轉換成審計委員會制度之公司，其盈餘品質是否提升。比較採用審計委員會制度的公司前、後期間之盈餘品質，相對於維持監察人制度之公司兩個時期的盈餘品質之變化，本文發現採用審計委員會制度之公司較能提升盈餘品質。此發現表示公司採用審計委員會制度者會比維持監察人制度之公司較為注重股東的權益。
This study examines whether companies that are allowed to switch to the audit committee from the supervisors can achieve better earnings quality. I compare earnings quality for firms that switch to the audit committee between pre-adoption and post-adoption periods, relative to the corresponding change for a matched sample that retain the supervisors. I find that firms can improve earnings quality after they switch from the supervisors to audit committee. My findings suggest that firms adopting audit committee can embrace shareholder primacy to a larger extent than those that retain the supervisors.
期刊論文
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25.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
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28.Abbott, L. J.、Parker, S.、Peters, G. F.、Raghunandan, K.(2003)。The association between audit committee characteristics and audit fees。Auditing: A Journal of Practice and Theory，22(2)，17-32。  new window
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37.Shivdasani, Anil(1993)。Board composition, ownership structure and hostile takeovers。Journal of Accounting and Economics，16(1-3)，167-198。  new window
38.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。  new window
39.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting，32(7/8)，1311-1346。  new window
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44.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
45.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
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47.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
48.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
會議論文
1.Chiu, H. C.、Tsai, Y.(2009)。Characteristics of audit committee and earnings management。International Conference on Business Expertise and Ethics。Taichung。  new window
其他
1.Chen, C. H.(20101123)。Corporate governance: Establishing audit committee to align with global trend。  new window
 
 
 
 
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