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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/115452
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115452


    Title: 審計委員會與財務主管的力量博弈與審計人員選擇:來自中國的證據
    The Relative Power of CFOs and Audit Committees and Choice of Audit Firm: Evidence from China
    Authors: 楊苓梓
    Contributors: 金成隆
    金成隆

    楊苓梓
    Keywords: 審計人員
    十大會計師事務所
    審計委員會
    財務主管
    國有制企業
    Audit firm
    Top ten
    Accounting firms
    Audit committee
    CFO
    State-owned enterprise
    Date: 2017
    Issue Date: 2018-01-03 16:18:47 (UTC+8)
    Abstract: 本研究的主要目的是在檢測財務主管相對於審計委員會的影響力,是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本,實證結果顯示:(1)財務主管相對於審計委員會的影響力愈大時,公司愈傾向於選擇非十大會計師事務所;(2)財務主管相對影響力於會計師選擇的影響,在國有企業是比較小的,而在私有企業是比較大的。
    The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.
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    Description: 碩士
    國立政治大學
    會計學系
    103353046
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1033530463
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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