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Singhvi, Meghna. "Audit Committee Director Turnover". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.
Pełny tekst źródłaMarx, B., i D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness". Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
Pełny tekst źródłaThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
KURKOWSKI, JENNIFER. "The new audit committee: The effect of the Sarbanes-Oxley Act of 2002 on audit committees /". Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_kurko_new.pdf.
Pełny tekst źródłaMat, Zain Mazlina, i n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.
Pełny tekst źródłaMat, Zain Mazlina. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/366709.
Pełny tekst źródłaThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Full Text
Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia". Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.
Pełny tekst źródłaSeay, Emily Renee. "AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS". OpenSIUC, 2016. https://opensiuc.lib.siu.edu/dissertations/1157.
Pełny tekst źródłaWang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.
Pełny tekst źródłaRoffler, Mario. "Professionalität in Schweizer Audit Committees". St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04607396001/$FILE/04607396001.pdf.
Pełny tekst źródłaBungkilo, Dej-anan. "The role of audit committees among publicly listed companies in Thailand : cases of audit committee oversight of enterprise risk management". Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:16520.
Pełny tekst źródłaGabre, Helen G. "An empirical investigation of audit committee decision quality /". Full text available from ProQuest UM Digital Dissertations, 2008. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1850412431&SrchMode=1&sid=2&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1279138636&clientId=22256.
Pełny tekst źródłaTypescript. Vita. Major professor: Dr. Morris H. Stocks Includes bibliographical references (leaves 133-145). Also available online via ProQuest to authorized users.
Rich, Kevin T. "Audit committee accounting expertise and changes in financial reporting quality". Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10238.
Pełny tekst źródłaLee, Soo Sin. "Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective". Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/59670.
Pełny tekst źródłaKoranteng, Isaac. "Audit committee effectiveness in an Eastern Cape provincial department". Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/4045.
Pełny tekst źródłaTangruenrat, Chanchai. "Audit committee process in the emerging market of Thailand". Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/audit-committee-process-in-the-emerging-market-of-thailand(17d6c1ac-7f69-4157-b041-c9c70d6a3522).html.
Pełny tekst źródłaZeng, June-Wei, i 曾峻緯. "Audit Committee and Audit Quality". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77410376988801192421.
Pełny tekst źródła國立雲林科技大學
會計系研究所
100
This study examines whether the establishment of audit committees would contribute the audit quality and whether the longer the establishment of audit committees the better oversight effects. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2010. The final sample consists of 2,155 firm years. The audit quality is proxied by the issuance of non standard unqualified opinions. In addition, I test the association between the length of audit committee establishment and audit quality. Empirical results indicate that the establishment of audit committees is not positively associated with audit quality and the length of audit committee establishment is negatively associated with audit quality. The results imply that audit opinions may be compromised between auditors and audit committee.
LO, KUO-HSUAN, i 羅國軒. "Audit Committee and Key Audit Matters". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/34xtcw.
Pełny tekst źródła輔仁大學
會計學系碩士班
106
After the global financial crisis, the traditional audit report can’t satisfy investors’ and related parties’ need for more information. Under this trend, the new audit report was issued. The Financial Supervisory Commission has stipulated that the listed companies and financial industries should adopt the auditing standard No. 57 since the fiscal year 2016. This standard requires the regulated firms to disclose key audit matters in new audit report, which is the communicating result between auditor and governance unit. This requirement enhances the transparency of new audit report. The audit committee is an important governance unit and possibly influences disclosing key audit matters. Using Taiwan listed companies disclosing key audit matters from 2016 to 2017 as the sample, this study aims to explore the relationship between setting up audit committee and the extent of disclosing key audit matters of companies. The empirical results show that the extent of disclosing key audit matters of companies with audit committee is higher than that of companies without audit committee. This study conducts a number of sensitivity tests and gain similar results.
Tsai, Chiayu, i 蔡佳育. "Determinants Of Voluntary Audit Committee Formation And Quailty Of Audit Committee". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/62643709891506956836.
Pełny tekst źródła國立臺北大學
會計學系
100
In spite that the audit committee can enhance the value of the company, audit committee formation is not mandatory. Accordingly, this study is to investigate which determinants may encourage companies to voluntarily have the audit committee, and further explores the determinants of the quality of the audit committee. The determinants of domestic listed companies are divided into three main categories, including the factor of the company characteristics, corporate governance and the ownership structure. To explore the determinants of voluntary audit committee formation, I exclude the one which do not have independent directors and which has issued American Depositary Receipts. We analyze it using the logit regression. To explore the determinants of quality of audit committee, we use the score of six indicators, including the size of the audit committee, members having accounting or financial expertise, conveners having accounting or financial expertise, frequency of meetings, members’ attendance and number of members serving the independent directors. We analyze it using the order probit regression. The results implicate that voluntary formation of audit committee is associated with higher independence of the board of directors, greater size of the board, separation of the chairman of the directors and the managers, lower ownership of the directors and the supervisors, higher ownership of the institutional investors, issuance of securities overseas, as well as the electronic industry and non-government-owned companies. In addition, I separate the six indicators and find that the size of the audit committee is the most obvious measure of the quality of audit committee, and which the convener having accounting or financial expertise is the least one.
Liu, Cheng-Yi, i 劉正義. "The Impact of Adoption Audit Committee and Audit Committee Quality on Earnings Management". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30211640626284032196.
Pełny tekst źródła國立臺北大學
會計學系
101
Abstract This study, controlled self-selection bias, examines the impact of audit committee on earnings management in Taiwan. Based on supervisors and audit committee were empowered duties to monitoring financial reporting process by regulator in Taiwan. We argue that independent and expert audit committee member demand a high level of audit quality than supervisors because of avoiding reputation losses that result from lawsuit sanction. Therefore, we predict the earnings management of adoption audit committee firms is less than that adoption supervisors firms. We explore an endogenous binary treatment model and the other regression model to control firm characteristics. In addition, we examine the impact of audit committee quality, estimated by the characteristic of the audit committee corresponding with regulator, on earnings management. We find the ability of adoption audit committee firms to constraining upward earnings report is superior to that adoption supervisors firms; the audit committee quality constrain significantly earnings management. The result indicates that self-selection bias surely exist in part of sample.
Fang, Hsin-Ning, i 方馨甯. "Audit Committee and Earnings Quality". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/15806541453991269279.
Pełny tekst źródła銘傳大學
會計學系碩士班
103
In this study, we use non-financial Taiwanese public firms from 2007 to 2013. This research investigates whether formation of an audit committees and the quality of an audit committees are associated with improved earnings quality. The quality indicators contains the size of the audit committee, members of the accounting or financial expertise, chairman having accounting or financial expertise, frequency of meetings, members’ attendance and number of members serving the independent directors. The empirical results show that there is no relationship between formation of an audit committees and earnings quality. However, for those companies with established audit committees, our results indicate that firms with more accounting experts in audit committees have the effects on constraining accrual earnings management and improving earnings quality. In addition, larger audit committees may cause the operation inefficient and couldn’t achieve the effect of supervision of financial reporting. Because each member have their own thought, so the issues can’t be fully discussed and communication.
LAN, HSIEH HSIU, i 謝秀蘭. "Audit Committee and Earnings Management". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/95342093985887369631.
Pełny tekst źródłaChiang, ChienTe, i 江建德. "Audit committee and accrual mispricing". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/39287192435903418238.
Pełny tekst źródła國立中正大學
會計與資訊科技研究所
100
Prior research uses ERC (Earnings Response Coefficient) approach to analyze the effectiveness that firms set up audit committee. But, ERC can't appropriately measure the information quality of earnings when the market is not efficient. In this paper, we investigate the role that audit committee plays in valuation of accruals and cash flow. We predict firms with audit committee can help reduce accrual mispricing problem. We employ two stage rational expectations procedure developed by Mishkin (1983). The result provides evidence that firms with audit committee can mitigate the mispricing and vice versa. The result represents firms with audit committee can provide accurate information to investors. According the result, investors can better understand the accounting information's persistence. Our research also tests the impacts of audit committee 's characteristics. First, the result reveals that audit committees with higher compensation per capita are associated with larger accrual mispricing. Second, our research is consistent with the findings by Vafeas (1999) and Ghost (2010). Audit committees will usually increase meetings frequency in response to firm's poor operating performance, but it can't help investors mitigate accrual mispricing. Our result find that firms with more frequent audit committee meeting are associated with larger accrual mispricing.
Tung, Kuan-Tung, i 董冠彤. "Audit committee quality and key audit matters in extended audit report". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kzzu96.
Pełny tekst źródła淡江大學
會計學系碩士班
106
The investors have lost their confidences in financial statements resulted from several financial statement fraud since the global financial crisis in 2008, they started to expecting higher quality of audit reports to provide more relevant and transparent audit information. The government of United Kingdom proposed the extended audit report referred to the International Auditing Standards ISA700 in 2012, which the biggest change is the Key Audit Matters (KAM), this extended audit report had implemented in Taiwan since 2016. The implementation of extended audit report must be coordinated with good corporate governance. In Taiwan, the relevant regulations of audit committee system had introduced in order to strengthen supervision over corporate governance and improve the quality of earnings disclosure. Therefore, we used the size and the frequency of audit committee, the actual attendance rate of audit committee members, the accounting expertise of audit committee members, and the term of the members in audit committee as proxy variables of the quality of the audit committee, and discuss the relevance of key audit matters and the quality of the audit committee. This paper examines the relationship between the KAM and the quality of the audit committee and uses the sample of companies listed on Taiwan Stock Exchange and the Over-the-counter market in 2016. The empirical results show that higher actual attendance rate and accounting expertise of audit committee members are significantly positively related to the numbers of the key audit matters disclosed. In addition, the longer tenure of audit committee member is significantly positively related to the industrial key audit matters.
YANG, KUN-LIN, i 楊昆霖. "Fair Value Accounting Information、Audit Committee and Audit fees". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vq6p26.
Pełny tekst źródła長榮大學
經營管理研究所
104
This study examines the association between audit fees and proportions of fair-valued assets, using publicly traded Taiwanese company data from 2007-2014. This study finds audit fees are negatively associated with the proportions of fair-valued assets. The negative association between the proportions of fair-value asset and audit fees that are fair-valued assets using Level 2 inputs is greater than its negative association with the proportions of fair-valued assets that is fair-valued using Level 1 and Level 3. In addition, audit fees are positively associated with the proportions of non-fair-valued assets. This study also finds that auditors charge less for firm with audit committee. Overall, the results suggest that greater use of fair-value measurement for non-financial assets and financial assets will decrease audit fees.
You, Ling-Yu, i 游姈妤. "The Effect of Audit Committee Characteristics on Audit Fees". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/28982392086307003400.
Pełny tekst źródła銘傳大學
會計學系碩士班
103
The Securities Exchange Law introduces independent directors and audit committee system in 2006 to strengthen corporate governance. The Securities and Futures Bureau of Taiwan further expand the scope of mandatory audit committee in 2013 and require all public companies should set audit committee no later than 2017. Since nearly 90% firms disclose audit fees due to convergence to IFRS and the regulatory bodies mandate audit committee in stages, therefore this study can examine the impact of audit committee characteristics(consisting of audit committee setting, audit committee size, audit committee meeting frequency, audit committee financial expertise, audit committee gender diversity ) on audit fees. This study selects all listed companies with complete audit and non-audit fees data during 2009-2013, including 7,983 observations. The empirical results find that audit committee setting, audit committee size, audit committee meeting frequency, audit committee with financial experts and female members all increase audit fees.
Chen, Yu-Jyun, i 陳育均. "The Relationship between Audit Committee Characteristics and Audit Fees". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/yctbs7.
Pełny tekst źródła僑光科技大學
財務金融研究所
105
Using the ordinary least square regression, we examine the relation between audit committee characteristics and audit fees in firms listed in the Taiwan Stock Exchange and Over-The-Counter for the period 2006-2014. We use six audit committee characteristic measures: audit committee size, the percentage of financial expert members, and audit committee independence, frequency of meetings and whether the convener has expertise in accounting or finance and Female membership ratio. The empirical results show that the size of the audit committee, the percentage of members of the financial expert and the independence of the audit committee, the number of meetings and the expertise of the conference staff in terms of accounting or finance and the ratio of female members positively related to the audit fees. In addition, the empirical test results found that the percentage of accounting members audit committee and the expertise of the conference staff in terms of accounting are positively related to the audit fees.
Chen, Si, i 陳思. "The Association between Audit Committee Network and Audit Quality". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/tw8856.
Pełny tekst źródła國立政治大學
會計學系
107
The primary objective of this thesis is to investigate whether and how audit committee network, as measured by its centrality, affects audit quality. Using a sample of listed firms in China, I summary my findings as follows: First, I find that firms with better-connected audit committee (i.e, higher centrality) have lower discretionary accruals than those with worse-connected audit committee. Second, I find that firms with better-connected committee have less incentive to employ Big4 auditors than those with worse-connected committee. Finally, firms with better-connected committee have lower audit fee relative to those with worse-connected committee. Taken together, I find that audit committee has a positive effect on audit quality.
Huang, Bing-Hao, i 黃秉浩. "The Research of Relationships among, Audit Committee, Internal Audit, and Audit Quality". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/01494654768335351869.
Pełny tekst źródła淡江大學
會計學系碩士班
100
Because of business type management and ownership separation, the effective supervision of managers and reduce agency problems in corporate governance are becoming increasingly important. Company strengthens corporate governance by hire independent directors and establishes audit committee. Audit committee is a bridge between of company and auditors, and better to maintain the independence of auditors, and thus enhance the audit quality. Internal audit is another monitoring function of corporate governance, and effective internal audit usually help auditors to improve the efficiency of the external audit work. This study investigates the relationships among, audit committee, internal audit, and audit quality. The empirical results shows that audit quality is positively associated with the percentage of financial expertise on audit committee, and it is positively associated with the better quality of internal audit.
Ruei-JhihSyu i 許瑞芝. "The Association between Audit Committee IndependentDirector Compensation and Audit/Non-Audit Fees". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/72vr34.
Pełny tekst źródłaTuan, Li-An, i 段立安. "The Effect of Audit Committee Voluntary Formation on Audit Committee Quality, Corporation Performance, and Firm Value". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/h7wqp4.
Pełny tekst źródła國立政治大學
會計學系
107
Since Securites and Exchange Act involed the formation of audit committee in 2006, the Financial Supervisory Commission in Taiwan have expanded the scope of regulations on establishments of audit committee. Based on the enlarging scope of regulations, extended to all listed companies by 2022, and the increasing attentions on audit committee, this study attempts to examine whether differences exist on the quality of audit committees who established it voluntarily or not, and connects the different formation of audit committee to their impacts on firm value and corporation performance. Using listed companies in Taiwan as the sample from 2010 to 2017, this research is aimed at finding relationship among the different formations of audit committee and their influences. The empirical results indicate that the audit committee of companies voluntarily adopting it have higher qualities. Besides, these audit committees have significantly positive effects on their firm value. However, the audit committee of companies unvoluntarily formed it haves significantly negative effects. Otherwise, the results show that the formation of audit committee has significantly negative effect on corporation performance. By dividing the formations of audit committees, the results indicate that the voluntary formation may reduce its negative effects and the unvoluntary foarmation may aggravate the effects.
Lin, Chi-Hau, i 林志豪. "Audit Committee and Financial Reporting Quality". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30865113674217508003.
Pełny tekst źródła輔仁大學
金融與國際企業學系金融碩士班
101
As corporate governance internationally gradually attention, our government also response to the trend to strengthen corporate governance mechanism, introduced independent directors and audit committee system. Financial Supervisory Commission announced in this year, will be forced to adopt audit committee, so this study is to investigate the effect of the current voluntary adoption of the Audit Committee. This is might provide policy-makers of the current status and possible future development of audit committee. In this study, we used exchange listed companies from 2007 to 2012 except financial industry. There are on three topics in this study. First, we want to know who the companies adopt audit committee. Second, whether the investors response to investors on the adoption of audit committee. Third, after the adoption of audit committee, does the audit committee have real effect on reporting quality? In the first topic, due to the majority ownership concentration in Taiwan market and the presence of controlling shareholders, we used the controlling shareholder of the incentive effects and encroachment (La Porta et al., 2002) to understand the shareholder structure of the companies who adopt audit committee. The empirical results support the alternative hypothesis, and it is mean that the companies who adopt audit committee have lower cash flow rights and larger deviation between cash flow rights and voting right. We could suggest the company will improve corporate governance mechanisms by an audit committee. The paper also found that investors held in a positive attitude for the event of adoption of audit committee, and the cumulative abnormal returns increase as the, the proportion of the audit committee with financial or accounting expertise. There also have a positive impact on audit committee financial statements, some result showed that an audit committee be able to reduce the magnitude of earnings management.
Tsai, Yun-Jung, i 蔡昀蓉. "Audit Committee Characteristics and earnings management". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87556933683563260399.
Pełny tekst źródła中國文化大學
會計研究所
97
Establishing functional committees such as audit committee…etc is an important development orientation of corporate governance in the world. The audit committee system is also a future trend and universal goal in our country. Some of the provisions of Securities and Exchange law took effect since January 1, 2007, focusing on the in-troduction of independent directors and audit committee, want to replace supervisors with sound audit committee. An audit committee typically charged with oversight of financial reporting and audit process, Securities and Exchange law article 14-4 requires an audit committee is composed of all independent directors, at least three members and one of which a accounting and financial expert. This study examines whether audit committee expertise and independence are related to earnings management by the firm. We examine 51 publicly-held audit committee samples in 2008, based on market observation post system and Taiwan Economic Journal (TEJ) database, and anticipate getting information relating to discretionary accruals, audit committee characteristics, and control variable. We find that earnings management (discretionary accruals) is negatively associated with the percentage of financial and accounting expertise on audit committee, and with independence (the percentage of independent directors on audit committee). But CPA is significantly not concerned with earnings management.
Huang, Pei-hua, i 黃珮華. "Audit Committee Formation and Earnings Management". Thesis, 2012. http://ndltd.ncl.edu.tw/handle/73802135284325982342.
Pełny tekst źródła國立高雄第一科技大學
財務管理研究所
100
Due to the occurrence several high-profile accounting scandals , Taiwan’s government focuses on the governance mechanism of a company and set up an audit committee by strengthen the company’s governance mechanism. This study aims to examine the impact of accrual-based management and real earnings management after setting audit committee. The empirical results indicate that no matter using accrual-based earnings management or real earnings management that setting audit committee can constrain the behavior of earnings management and the board of directors mechanism, too. In addition, this paper found that company setting audit committee tend to use real earnings management engaged in manipulating earnings.
Wang, Wei-Yin, i 王維吟. "Executive Compensation and Audit Committee Quality". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/23671187751497462061.
Pełny tekst źródła元智大學
財務金融暨會計碩士班(財務金融學程)
105
The paper provides evidence that audit committees play an importance role in the company because they are major factor in monitoring firms’ financial reports so as to reduce agency problem. I investigate whether audit committee quality (corporate governance) is associated with executives’ compensation (incentives). I examine the quality of audit committee and incentives are as substitutes or complementary by running simultaneous regressions to see their bidirectional relationship. Besides, I added factors of firms’ accounting complexity and business risk to see whether the result may change. Overall, my findings provide insight that audit committee quality and incentives are as substitutes. However, after considering firms’ accounting complexity and business risk, the effect of substitution would be weakened.
WU, YUEH-CHUN, i 吳月春. "Audit Committee and Derivatives Usage Decision". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/as7pck.
Pełny tekst źródła國立雲林科技大學
會計系
107
The establishment of Audit Committee can supervise a company’s accounting and financial processes to ensure the reliability of financial reports. Moreover, audit committee can play an important role in corporate governance, which in turn, improves the efficiency and effectiveness of internal control system. Financial derivatives are characterized by risk averse, higher leverage and lower transaction costs. Consequently, these financial instruments are widely used by companies to control risks and/or create returns. This study examines the relationship between audit committee and derivatives usage decisions based on Taiwanese listed firms from 2009 to 2016. This study divides firms’ derivatives usage into hedging and non-hedging (trading) purposes and further examines whether audit committee can play a governance role in monitoring firms’ derivatives usage decisions to protect the interests of company and minority shareholders. The empirical result reveals that the audit committee is positively associated with hedging financial derivative usage, yet, is negatively associated with non-hedging (trading) derivatives usage. It suggests that audit committee can play an important role in corporate governance, then influences firms’ hedging and non-hedging (trading) derivatives usage decisions. This study conducts several sensitivity tests and shows the empirical results are robust to these diagnostic checks.
Tseng, Chien-Hao, i 曾乾豪. "The Association between Audit Committee Characteristics and Audit Partners Characteristics". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/87892173069460498363.
Pełny tekst źródła國立臺北大學
會計學系
102
This study examines the association between audit committee characteristics and audit partners characteristics. The auditors’ industry specialization, number of clients, tenure, and experience are used as measures of audit partners’ characteristics. This study finds that audit committee formation is associated with having the lead and concurring partners who are industry specialization and the number of clients audited by the lead partner. The results implicate that firms forming an audit committee prefer to have lead and concurring partners who are industry specialization and a lead partner who has audited a greater number of clients. In addition, audit committee formation is associated with the tenure and experience of the concurring partner. The results implicate that the firms forming an audit committee will choose concurring partners with longer tenure and more experience. Overall, firms that are forming an audit committee are more likely to choose partners with better audit quality. Furthermore, this study finds that the characteristics of an audit committee are associated with the number of clients audited by the lead partner. The results implicate that an audit committee that values higher characteristics would tend include a lead partner with a high number of clients. In addition, the characteristics of an audit committee are associated with the tenure of the concurring partner and the experience of the lead partner. The results implicate that an audit committee that values higher characteristics would tend to include a concurring partner with longer tenure and a more experienced lead partner. Overall, an audit committee that values higher characteristics is also more likely to have a partner with higher audit quality.
HUANG, SHENG-YEN, i 黃聖硯. "The Relationship between Audit Committee Expertise and Audit Report Delay". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/01604316071846675554.
Pełny tekst źródła逢甲大學
會計學系
105
After Sarbanes-Oxley Act (SOX), the issues of the audit committee has been discussed. To avoid management of fraud, earnings management or other factors delay audit report date, the companies that have great corporate governance mechanisms tend to set up an audit committee to monitor accounting, financial statements processes and financial planning. Furthermore, audit committee also plays an important role on communication between auditor and management. So if the members of the audit committee have accounting related knowledge, it should be able to communicate well with the auditors, improve the efficiency of auditors, and make the auditors early issue the audit reports. Therefore, this study will explore whether the audit committee and its expertise can reduce the audit report delay. The results indicate that audit committee variable is negative significantly associated with audit report delay. In addition, when the members of audit committee are accounting financial expert or nonaccounting financial expert, it can more effective to reduce the audit report delay. However, compared to the audit committee with accounting financial expertise and nonaccounting financial expertise, the significance of the audit committee with accounting financial expertise is not superior to nonaccounting financial expertise.
Yi-ChengTsai i 蔡煜程. "Audit Committee Characteristics and Fee Discounting for Initial Audit Engagements". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9372m3.
Pełny tekst źródła國立成功大學
會計學系
106
This paper examines whether fee discounting for initial audit engagements still exists in Taiwan and how characteristics of audit committees smooth down effects of low-balling. As a result of high passing rate in obtaining accountant licenses and the policy of cancelling the audit fee floor, it has been popular that accountants tend to adopt strategies of low-balling for establishing the long-term relationship with clients in Taiwan for a long time. However, they may neglect required works or reach a compromise with the management if they don’t charge sufficient fees. Therefore, it can lead to issues of impairing independences and audit quality. On the other hand, audit committees play key roles in maintaining the corporate governance. Their works involve the selection and compensation of accountants as well. If audit committees are more effective, they should be devoted to achieving goals of overseeing quality of financial reporting or internal control more likely. As a result, they may decide a higher level of audit fees because they also rely on external auditors’ assistance. The sample comprises all publicly-traded companies ranging between 2003 and 2016 in Taiwan Stock Exchange. Running regressions with different types of changes, we find that fee discounting for initial audit engagements still exists in Taiwan so far. Consistent with the hypothesis, we also prove the relations that effects of fee discounting will be smoothed down if the ratio of expertise in finance or accounting is high in audit committees. However, this finding is certified only in the group of high audit fees. As expected, we find evidence in the association between characteristics of audit committees and effects of fee discounting.
巫婧. "Who is really in charge? Relative Power of Audit Committee versus CFO and Female Ratio in Audit Committee and Audit Fes". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/3a4x87.
Pełny tekst źródłaFerreira, Ilse. "The role of internal auditors in the professional development of audit committee members". Diss., 2007. http://hdl.handle.net/10500/632.
Pełny tekst źródłaAuditing
M. Com.
Al-Lehaidan, Ibrahim. "Audit committee effectiveness: Australia and Saudi Arabia". Thesis, 2006. https://vuir.vu.edu.au/1438/.
Pełny tekst źródłaFan, Yu-Hsin, i 范宇杏. "The Association between Audit Committee (or Independent Supervisor) and Audit (Non-audit) Fee Ratio". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/uj9qcz.
Pełny tekst źródła銘傳大學
管理研究所
97
In recent years, as the demand for non-audit services from auditors increases, the proportion of revenue from other than audit services has increased tremendously. As a result, regulators and investors concern about the increased percentage of non-audit fees relative to audit fees and that reduces auditor independence. More than ever, spurred by Enron’s collapse and financial mis-statements by several large corporations, the regulators have an increased interest in the impact of non-audit fees on the economic bonding between auditors and their clients. On the other hand, the audit committee or independent supervisors plays one of the most important roles in strengthening corporate governance. Therefore, this research examines the relationship between audit (or non-audit) fee ratio and audit committee (or independent supervisor). This research uses panel data regression model to investigate 34 listed firms of P-Shares Taiwan Electronics Tech ETF. The research period covers from 2006 to 2007. The result of the Hausman test is applied to determine the choice of fixed effect model or random effect model as the one suitable for the research. Finally, the research finds that there is a negative association between non-audit fee ratio and audit committee (or independent supervisor). Audit committee (or independent supervisor) also shows a positive association with audit fee ratio. The empirical results are consistent with expectations of the research.
Chen, Wei-Jhong, i 陳椲中. "The Relationship among Audit Fees, Audit Committee Characteristics and Corporate Governance". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/8jdfdu.
Pełny tekst źródła國立高雄應用科技大學
會計系
102
The purpose of this study is to investigate whether corporate governance mechanism, Audit Committee and Audit Committee’s activism have a positive influence on audit fees. The empirical results show that the firms with hinge overall corporate governance index score (or without Audit Committee) will pay lower audit fee than the firms with low overall corporate governance index score (or with Audit committee). Besides, the characteristics of Audit Committee (such as independence, number of member, professionalism, and activism) are positively associated with audit fees charged by auditors, which implies that in order to obtain a better quality of financial reporting, Audit Committee is more likely to appoint auditors with higher audit quality and pay higher audit fees.
Su, Guan-Jie, i 蘇冠杰. "The Association between Audit Committee Financial Experts and Audit Report Lag". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/732f2f.
Pełny tekst źródła國立臺灣大學
會計學研究所
105
This study examines the association between firms with audit committee financial experts and audit report timeliness. Using a sample of Taiwanese listed companies with an audit committee from 2007 to 2015, I find that audit report lag is negatively associated with the percentage of financial experts in an audit committee. I also find a negative relationship between audit committee chair’s financial expertise and audit report lag. Further analyses show that firms with audit committee financial experts also lead to a shorter financial report lag, indicating an improvement in the timeliness of financial reporting. Moreover, I investigate whether the main results are driven by the amendment of Article 36 of Securities Exchange Act which intends to accelerate the deadline for listed companies to submit financial reports, and my results find that the effect of audit committee financial expertise on audit report lag is mitigated by the amendment of Securities Exchange Act.
Tsao, Kang-Chih, i 曹剛誌. "Audit Committee Characteristics and Real Earnings Management". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/22nuk7.
Pełny tekst źródła國立高雄應用科技大學
會計系
102
Due to the frequent domestic and foreign enterprise scandals, Legislature amended the Securities and Exchange Act in 2006 and formulated Independent Director and Audit Committee System to strengthen the structure of enterprise management and to and the duties of the board of directors, to promote the quality of financial report, passing of reduce the occurrence of financial reporting fraud. After the Sarbanes-Oxley Act researchers found company's management transfered the previous accruals earnings management to a more imperceptible real earnings management. In the study, I chose the listed company between years 2007 and 2013 as the research samples, While referring to the research structure of Roychowdhury (2006), using the abnormal operating cash flow, abnormal production costs and abnormal discretionary expenses to proxy the real earning management. And discussion of the relevance between audit committee establishment and real earning management and are the audit committee characteristies have the inhibitory effect to the enterprise execute real earning management or not. The empirical results show, companies that established an audit committee will not execute the real earning management of abnormal production costs and abnormal discretionary expenses, but the abnormal operating cash flow does not have significantly effect. The more independent of the audit committee, the less a company will manipulate the operating cash flow; the more professional of the audit committee, the less a company will manipulate the production costs. And the audit committee members that serve a number of companies would not manipulate production costs, but there are more real earnings management in other respects, which is consistent with research thesis, more concurrently positions lower the supervision function. The study will help the stakeholders to judge a company’s real earning management by the establishment and characteristics of audit committee.
Fei-LiangChien i 簡妃良. "Audit Committee Scholar Members and Accrual Quality". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2rs22x.
Pełny tekst źródła國立成功大學
會計學系
103
After a number of major accounting scandals, audit committees are now expected to be the major corporate governance mechanism to ensure the quality of financial reporting. In this study, I examine whether scholars with high educational attainment, ethics, and reputation are well-suited to serve on audit committees to enhance oversight of management and thus improve financial reporting since the composition of audit committee attributes its effectiveness. Since different fields of study affect individuals in different way, I conjecture that that the educational specializations of scholars may influence their abilities as audit committee directors to oversee management. In addition, I propose that the reputations of the universities that scholars who are members of audit committees work for impact their monitoring behavior. I find that firms with scholars serving as members of their audit committees have better accrual quality than those without such individuals on their committees. Besides, scholars with business related and medical specializations seem to demand better accrual quality compared to those with other educational specializations. Furthermore, audit committee scholar members from higher ranking schools are more effective in limiting earnings management than those from lower ranking institutions.
Kao, Yun-Ju, i 高韻如. "Audit committee and quality of accounting information". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/58973457164582317299.
Pełny tekst źródła中國文化大學
會計研究所
97
In this study, based on global corporate governance are required to promote the trend, and Taiwan, the new amendments to the Securities Exchange Act of reform mainly in the introduction of independent directors and the establishment of audit committee system, and the Audit Committee based on audited financial statements mainly to provide more complete views of the Board of Directors therefore set up the audit committee can strengthen the independence of directors and supervisors of the Board of Directors and supporting professionals to enhance viability of the system. Thus, the inference of the characteristics of the Audit Committee to enhance the quality of accounting information. In this study, the quality of accounting information is divided into conservative, stability, timeliness and continuity of the four dimensions in order to have set up in 2008 the Audit Committee or the Audit Committee of Listed prospective cabinet, emerging targets for the study. The results showed that the independence of the Audit Committee and conservative accounting information quality, and a smooth and positive relationship between timeliness; and professionalism of the Audit Committee and conservative accounting information quality, and a smooth and continuous positive relationship. The study results show that independent directors and professionals of the Audit Committee, you can improve the corporate governance environment, and effective assistance and supervision of the company's financial reporting process, in order to enhance the quality of accounting information.
Yu-ShengChiang i 江鈺聲. "Audit Committee Forensic Expertise and Auditors Turnovers". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/08578083821519957848.
Pełny tekst źródła國立成功大學
會計學系
103
This paper examines whether the audit committee of that issuer is comprised of member who is a forensic accounting expert are associated with subsequent auditor change after financial restatements. Recently, forensic accounting expert for fair presentation of a company’s financial reporting and assessing the impact of the litigation are thinking highly. If forensic accounting expert is comprised in the audit committee, it should be able to be more effective attempts to prevent fraud and ensure the quality of financial reporting. The Sample consists of 6,971 observations that listed on Compustat. Using a large sample of restatements that include auditor change and non-auditor change we find that, consistent with our hypothesis, the likelihood of existence of forensic accounting expert decrease auditors change after firms announce restatements. As expected, we also find that the negative association between Financial Expert and auditors change after firms announce restatements. Finally, we find that forensic accounting expert is more effective to decrease auditor changes than financial expert. The last result supports the idea that forensic accounting expert have a positive view of increasing the quality of financial reporting.
Lin, Cheng-Kun, i 林正坤. "Economic Determinants for Voluntary Audit Committee Appointments". Thesis, 2005. http://ndltd.ncl.edu.tw/handle/77700477705464567006.
Pełny tekst źródła中原大學
會計研究所
93
This study attempts to examine the incentives of the managers in the publicly listed companies which implemented the Audit Committee appointment system voluntarily in Taiwan. The Business Law in Taiwan adopts double-track system including the board of directors and supervisors. Some professors and specialists expressed their concern over the overlapping functions of having the Audit Committee and the supervisory system concurrently. Although the Audit Committee appointment system has been implemented in other countries for many years, yet it has just been initiated in Taiwan recently. Since the external environment such as capital market and business operations are different between Taiwan and well-developed countries, the effectiveness and results of the Audit Committee in Taiwan is expected to be different from those of other countries. This work employs the relevant data on the Audit Committee from each company’s annual report for 450 publicly listed companies. This study uses Logit regression model to examine the determinants for voluntary Audit Committee of publicly listed companies which having independent directors. The factors affecting a company to appoint an Audit Committee include debt ratio, growth opportunities, the ratio of independent directors to total directors, management ownership, firm size, the Chairman of the board pluralizing CEO, capital raising, and the initial public offerings. The empirical results indicate that the larger the size and the more potential growth of a company is, the more possible the company having a voluntary Audit Committee is.
Wang, Ko-Ching, i 王克京. "Corporate Governace and the Audit Committee Syatem". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/36537649341878372095.
Pełny tekst źródła雲林科技大學
會計系研究所
97
The internal organization of incorporation in our country adopts double track system with stockholders’ meeting, board of directors and supervisors such three institutions. Since the supervisors cannot develop original supervision efficiency, we therefore follow systems of America and Japan to enhance company governance of listed companies. In 2006, the amendment to the Securities and Exchange Act was passed and new systems such as independent director and audit committee were formally introduced. There are total 34 companies successively establish audit committee pursuant to paragraph 4 of article 14 of Security and Exchange Act since promulgation of the Act. During that period, many scholars and businesses had proposed many opinions aiming at audit committee. Some people consider that independent director may not be more independent as comparing to supervisors and replacing supervisors with audit committee is not necessary to solve problems in previous supervisor system. However, certain people still believe that introduction of audit committee deserve public support regarding review of internal audit, internal control, major finance and related party transactions. The purpose of this article is to introduce and compare systems in America, Japan and our country, meanwhile making analysis and review of problems encountered at the beginning of implementing audit committee system and proposing recommendations. It is expected that amendment can be made properly in the future to gradually carry out the functions of audit committee.