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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/110776

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    题名: 審計公費與董事會成員的人格特徵: 以獨立董事的產業專長與職涯背景為例
    How do board member characteristics affect audit fee pricing? The role of independent directors’ financial expertise and career background
    作者: 練雅淯
    Lien, Ya Yu
    贡献者: 潘健民
    Lien, Ya Yu
    关键词: 審計公費
    日期: 2017
    上传时间: 2017-07-11 11:24:40 (UTC+8)
    摘要: 過去有關審計公費定價模型的決定因素,多數以受查客戶所揭露的財務資訊以及內部治理制度,並考量會計師事務所屬性。然而,審計公費的決定是透過會計師與受查客戶高階管理階層的協商過程,過往文獻對於此影響要素卻少有著墨。本研究以日本企業所揭露之獨立董事資訊做為樣本,探討獨立董事的產業專長對於審計公費定價決策的影響。實證結果顯示,當企業董事會裡擁有財務相關產業專長(在銀行、企業主要往來銀行、證券公司以及保險業任職之資歷)之獨立董事時,相較於沒有聘用此類專長之獨立董事之企業,其審計公費較高;當企業相互派遣獨立董事至其他企業時,或企業獨立董事來自其關聯企業時,相較於沒有聘用此類型獨立董事之企業,其審計公費亦較高。此外,本研究亦衡量董事會成員的年齡對於審計公費之關聯性,研究結果顯示董事會成員的平均年齡對於審計公費價格之影響呈正相關。
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    描述: 碩士
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0104353031
    数据类型: thesis
    显示于类别:[會計學系] 學位論文


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