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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/53233


    Title: 台商及大陸企業經營管理與會計研究-內外部監督者性別與機制環境特性對於財務報導品質影響之研究--- 來自中國的證據
    Other Titles: The Effect of Moniters` Gender and Institutional Environmnet on Quality of Financial Reporting--- Evidence from China
    Authors: 金成隆
    Contributors: 國立政治大學會計學系
    行政院國家科學委員會
    Keywords: 經濟;台商;大陸;企業經營管理;會計;監督者;財務
    Date: 2008
    Issue Date: 2012-06-26 14:57:20 (UTC+8)
    Abstract: 本研究預期公司財務報表委由女性會計師簽證時，財務報表或是審計品質應優於男性會計師，且台灣地區的情況比大陸地區明顯。財務報表或是審計品質以應計盈餘、是否收到保留意見、是否違約、是否重編、是否較保守、是否擊敗分析師預期等為代理變數。目前大陸的資料處理大致接近完成。初步結果發現，大陸地區女性會計師在降低應計盈餘的表現方面，並沒有突出表現，在保留意見發面，尚未有具體研究發現。 至於台灣地區的研究，我們已有初步結果，也就是女性會計師查帳的結果，品質較佳，也就是應計盈餘較低，應計盈餘的變異性也較低，且公司較可能收到保留意見，因此這一部分的實証結果，獲得初步支持，但接下來仍有待進一步的敏感性分析。
    In this project, I will begin by focusing on the effect of monitor’s (auditor) gender and institutional features on quality of financial reporting (or auditor quality) and corporate fraud of listed firms in China. Second, I will examine the effect of auditor’ gender varies across listed firms in China and Taiwan. From the preliminary analyses, we do not find the significant difference in audit or financial reporting quality between female and male auditors, in terms of magnitude of discretionary accruals and probability of issuing qualified opinion in China. In contrast, we find that, in the context of Taiwan setting, there are lower discretionary accruals, lower variability of discretionary accruals, and higher likelihood of receiving qualified opinion for firms retaining female auditors relative to those retaining male auditors.
    Relation: 基礎研究
    學術補助
    研究期間:9708~ 9807
    研究經費:954仟元
    Data Type: report
    Appears in Collections:[Department of Accounting] NSC Projects

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