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題名：專業經理人職位的代理意涵：臺灣電子業家族企業之實證分析
書刊名：臺大管理論叢
作者：李卉馨／詹淑婷／蘇怡方／鍾喜梅 引用關係
作者(外文)：Lee, Hui-hsin／Chan, Shu-ting／Su, I-fang／Chung, Hsi-mei
出版日期：2014
卷期：25:1
頁次：頁259-285
主題關鍵詞：家族企業；專業經理人；家族股權結構；Family business；Professional manager；Family ownership structure
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(7) 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:7
  • 共同引用共同引用:158
  • 點閱點閱:125
本文針對強制合夥會計師輪調當年度的樣本 (以下簡稱首年輪調 )，分析繼任會計師之「過去與該客戶之專屬性查核經驗」以及「非客戶專屬性查核經驗」 (包含產業經驗與一般性經驗 )是否影響首年輪調的審計品質。由於首年輪調之會計師，其重新起算之任期為第一年，因此，本文所定義之客戶專屬性查核經驗係指繼任會計師過去曾經查核該客戶所累積之年數。除此之外，我們也分析該位會計師在特定產業查核年數 (產業經驗 )以及所有產業查核年數 (一般性經驗 )對首年輪調審計品質的影響。實證結果顯示，無論「過去與該客戶之專屬性查核經驗」或者「非客戶專屬性查核經驗」均有助於首年輪調審計品質的提升。這個結果意謂董事會應審慎考量會計師過去的查核經驗。
This study examines whether auditors’ client-specific and pre-client experience affect theaudit quality of firms during the first year following mandatory audit-partner rotation(henceforth “first year following rotation”). Our client-specific experience measure is thecumulative number of pre-rotation years an audit-partner holds. We use two measures forpre-client experience: industry-specific and general. We find some evidences that eitherclient-specific experience or pre-client experience improve earnings quality of firms during the first year following mandatory audit-partner rotation. Our findings suggest that the board of corporate directors should consider prior auditor experience when rotating audit partners.
期刊論文
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