English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62566/95229 (66%)
Visitors : 2567177      Online Users : 363
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109187

    Title: 上市櫃公司自願設置審計委員會及審計委員會品質 之決定因素
    The Determinants of Voluntary Audit Committee Formation and Audit Committee Quality in Taiwan Listed Companies
    Authors: 李建然;廖秀梅;蔡佳育
    Keywords: 審計委員會;審計委員會品質;公司治理;Audit committee;Audit committee quality;Corporate governance
    Date: 2016-05
    Issue Date: 2017-01-12 14:32:53 (UTC+8)
    Publisher: 淡江大學出版中心
    Abstract: 本文以 2007 年至 2010 年在臺灣證券交易所及櫃檯買賣中心交易之上市櫃公
    Using firms listed in the Taiwan Stock Exchange and Over-The-Counter from
    2007 to 2010 as a sample, this study examined the relationship between determinants of
    voluntary formation of audit committee and the quality of audit committee. Audit
    committee quality was measured using a comprehensive indicator comprising the
    following six indicators: the size of the audit committee, the numbers of member with
    expertise in accounting or finance, expertise in corporate governance, frequency of
    meetings, the attendance of member, and whether the convener has expertise in
    accounting or finance. We found that firms with lower ownership of directors and
    supervisors, larger board size, CEO non-duality, superior operating performance, issuance
    of securities overseas, non-government-owned and the electronics industry are associated
    with the voluntary formation of audit committee. We also determined that higher quality
    audit committee tend to be found in firms with higher debt ratio, higher ownership of
    institution investors, larger board size and the electronics industry.
    Relation: Journal of Contemporary Accounting=當代會計期刊 17(1), pp.1-34
    Appears in Collections:[Journal of Contemporary Accounting] v.17 n.1

    Files in This Item:

    File Description SizeFormat

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback