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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115024


    Title: 董監事社會網絡之經濟結果
    Authors: 詹凌菁
    Contributors: 會計學系
    Keywords: 董事網絡關係;董事會連結;產業專家會計師;審計品質
    Director network;board interlocks;industry-experienced auditors;audit quality
    Date: 2013
    Issue Date: 2017-12-05 16:36:35 (UTC+8)
    Abstract: 本研究探討董事連結關係對於具備產業知識的會計師所提供的高品質審計服務之需求。以台灣獨特的情況—會計師查核報告須揭露兩位簽證會計師以及所屬之會計師事務所，作為本研究之資料來源。實證結果發現，當公司的董事與聘請產業專家會計師的其它公司之董事連結程度愈高時，其簽證會計師更換為產業專家會計師的可能性愈高。由於高度投資於研發的公司通常會延攬具備相關經驗的董事，對高品質審計服務的需求也較高，因此前述的現象多存在於此類的公司。此外，本研究發現董事連結程度愈高並且更換簽證會計師為產業專家會計師的公司，其重編財報的可能性較低，尤其是研發密集的公司。綜合上述，這些發現證實了董事連結對於公司是否聘任產業專家會計師以及公司財報的品質皆具外溢效果。再者，本研究顯示在查核報告上揭露簽證會計師，對於董事在做審計相關決策時，提供了有用的資訊，而這些發現有助於瞭解美國公開公司會計監督委員會要求查核報告揭露簽證會計師姓名對於會計師之聘任與審計品質可能造成的影響。
    This study investigates how board networks affect directors’ demand for high-quality audit services indicated by auditors’ industry-specific knowledge. Based on the unique data in Taiwan, where audit reports are issued in the name of two signing auditors as well as the audit firm, we find that a focal company is more likely to change its auditors to those with industry expertise either at the audit firm or at the audit partner level when there is an increase in interlocking directors’ connections to other firms that retain industry-specialist auditors. Such evidence exists mainly among firms with high R&D investments, as these companies tend to look for directors with relevant experience and have a greater demand for high quality audit services. Moreover, we find that firms experiencing an increase in interlocking directors’ connections and a change to auditors with industry specialists are associated with a lower likelihood of restatements, especially among high R&D-intensive firms. Together, these findings substantiate the spillover effect of interlocked boards on corporate decisions related to the demand for auditor industry specialization and on the quality of financial statements. Moreover, our study contributes to the Public Company Accounting Oversight Board’s debate over the mandatory disclosure of the engagement partner’s identity in the audit report by showing that disclosing the engagement audit partner could provide useful information to a board of directors in making audit-related decisions.
    Relation: 執行起迄：2013/08/01~2016/10/31
    102-2410-H-004-158-MY3
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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