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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/110647
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/110647


    Title: 審計委員會權益薪酬如何影響沙氏法301條之有效性?
    How does audit committee equity compensation affect the efficacy of SOX Section 301?
    Authors: 劉馨茗
    Liu, Xin Ming
    Contributors: 俞洪昭
    Yu, Hung Chao
    劉馨茗
    Liu, Xin Ming
    Keywords: 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 committee
    Equity-based compensation
    Auditor independence
    Audit fee
    Auditor choice
    Date: 2017
    Issue Date: 2017-07-03 14:34:26 (UTC+8)
    Abstract: 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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    Description: 博士
    國立政治大學
    會計學系
    101353502
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1013535021
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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