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Dissertations / Theses on the topic 'Audit committee'

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Published: 4 June 2021
Last updated: 25 July 2025

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1

Singhvi, Meghna. "Audit Committee Director Turnover." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/448.

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Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with th
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Marx, B., and 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.

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Published Article<br>This 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 committ
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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.

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4

Mat, Zain Mazlina, and 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.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
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Mat, 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.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
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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.

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This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the aud
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Seay, 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.

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Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit including: (i) qualitative aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the e
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Wang, 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.

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This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees a
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Roffler, Mario. "Professionalität in Schweizer Audit Committees." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/04607396001/$FILE/04607396001.pdf.

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10

Bungkilo, 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.

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This research focuses on the role of audit committees among publicly listed companies in Thailand, a non-Western context when overseeing their companies’ enterprise risk management systems. A mixed methods research approach, including quantitative and qualitative methods was used to gather and analyse the research data. The results reveal that just above a quarter of the participants in the sample believe that companies in which they had worked as part of the audit committee have mature and robust risk management systems in place, while more than half of the survey audit committee chairs/membe
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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.

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Gabre, 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.

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Thesis (Ph.D.)--University of Mississippi, 2008.<br>Typescript. Vita. Major professor: Dr. Morris H. Stocks Includes bibliographical references (leaves 133-145). Also available online via ProQuest to authorized users.
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Lee, 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.

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This study draws on a multi-theoretical lens to explore how the contextual and environmental factors have impacted on the internal audit practices of listed issuers in Malaysia. This study finds that listed issuers decouple the regulatory requirements to stay legitimate. Top management’s scepticism over value contribution of internal audit function has relegated its significant role in governance. A refined framework is developed incorporating the audit committee’s expectation on enhancement of the effectiveness of the internal audit function.
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Koranteng, Isaac. "Audit committee effectiveness in an Eastern Cape provincial department." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/4045.

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The discussion on the extent to which audit committees perform the oversight function of financial governance is important. This is particularly so in the Eastern Cape where the implementation of the Public Finance Management Act (PFMA) of 1999 has not significantly improved financial management. The deteriorating financial management environment of provincial departments impacts negatively on service delivery and is therefore a matter of great concern to the political administrators at both national and provincial levels. The objective of this study is to determine how effective audit committ
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Tangruenrat, 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.

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This thesis examines the effects of behavioural traits and power on the governance role of audit committees (ACs). A conceptual view implicit in most extant studies is that the AC process is similar across countries, and as such research tends to focus on the existence of, and effects associated with, structural features as stipulated in governance codes based on agency theory. In contrast, this thesis is premised on the view that, while the adoption of ACs is influenced inter alia by international convergence, local country factors are also potentially a major influence affecting the role and
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Zeng, June-Wei, and 曾峻緯. "Audit Committee and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77410376988801192421.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>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 audi
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LO, KUO-HSUAN, and 羅國軒. "Audit Committee and Key Audit Matters." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/34xtcw.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>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
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Tsai, Chiayu, and 蔡佳育. "Determinants Of Voluntary Audit Committee Formation And Quailty Of Audit Committee." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/62643709891506956836.

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碩士<br>國立臺北大學<br>會計學系<br>100<br>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 form
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Liu, Cheng-Yi, and 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.

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博士<br>國立臺北大學<br>會計學系<br>101<br>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. W
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Fang, Hsin-Ning, and 方馨甯. "Audit Committee and Earnings Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/15806541453991269279.

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碩士<br>銘傳大學<br>會計學系碩士班<br>103<br>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 forma
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LAN, HSIEH HSIU, and 謝秀蘭. "Audit Committee and Earnings Management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/95342093985887369631.

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Chiang, ChienTe, and 江建德. "Audit committee and accrual mispricing." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/39287192435903418238.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>100<br>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 committ
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Tung, Kuan-Tung, and 董冠彤. "Audit committee quality and key audit matters in extended audit report." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kzzu96.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>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 r
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YANG, KUN-LIN, and 楊昆霖. "Fair Value Accounting Information、Audit Committee and Audit fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vq6p26.

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碩士<br>長榮大學<br>經營管理研究所<br>104<br>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 w
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You, Ling-Yu, and 游姈妤. "The Effect of Audit Committee Characteristics on Audit Fees." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/28982392086307003400.

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碩士<br>銘傳大學<br>會計學系碩士班<br>103<br>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,
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Chen, Yu-Jyun, and 陳育均. "The Relationship between Audit Committee Characteristics and Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/yctbs7.

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碩士<br>僑光科技大學<br>財務金融研究所<br>105<br>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 m
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Chen, Si, and 陳思. "The Association between Audit Committee Network and Audit Quality." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/tw8856.

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碩士<br>國立政治大學<br>會計學系<br>107<br>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-
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Huang, Bing-Hao, and 黃秉浩. "The Research of Relationships among, Audit Committee, Internal Audit, and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/01494654768335351869.

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碩士<br>淡江大學<br>會計學系碩士班<br>100<br>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 i
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Ruei-JhihSyu and 許瑞芝. "The Association between Audit Committee IndependentDirector Compensation and Audit/Non-Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/72vr34.

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Tuan, Li-An, and 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.

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碩士<br>國立政治大學<br>會計學系<br>107<br>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 cor
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Lin, Chi-Hau, and 林志豪. "Audit Committee and Financial Reporting Quality." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30865113674217508003.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>101<br>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 com
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Tsai, Yun-Jung, and 蔡昀蓉. "Audit Committee Characteristics and earnings management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87556933683563260399.

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碩士<br>中國文化大學<br>會計研究所<br>97<br>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
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Wang, Wei-Yin, and 王維吟. "Executive Compensation and Audit Committee Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/23671187751497462061.

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碩士<br>元智大學<br>財務金融暨會計碩士班(財務金融學程)<br>105<br>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 r
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Huang, Pei-hua, and 黃珮華. "Audit Committee Formation and Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/73802135284325982342.

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碩士<br>國立高雄第一科技大學<br>財務管理研究所<br>100<br>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 me
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WU, YUEH-CHUN, and 吳月春. "Audit Committee and Derivatives Usage Decision." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/as7pck.

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碩士<br>國立雲林科技大學<br>會計系<br>107<br>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
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Tseng, Chien-Hao, and 曾乾豪. "The Association between Audit Committee Characteristics and Audit Partners Characteristics." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/87892173069460498363.

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博士<br>國立臺北大學<br>會計學系<br>102<br>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
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HUANG, SHENG-YEN, and 黃聖硯. "The Relationship between Audit Committee Expertise and Audit Report Delay." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/01604316071846675554.

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碩士<br>逢甲大學<br>會計學系<br>105<br>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 wel
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Yi-ChengTsai and 蔡煜程. "Audit Committee Characteristics and Fee Discounting for Initial Audit Engagements." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9372m3.

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碩士<br>國立成功大學<br>會計學系<br>106<br>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
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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.

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Ferreira, Ilse. "The role of internal auditors in the professional development of audit committee members." Diss., 2007. http://hdl.handle.net/10500/632.

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This study attempted to discover the role of internal auditors in the professional development of audit committee members, leading to enhanced performance, through the provision of induction programmes and professional development opportunities to committee members, with due regard for the principles of good governance and international best practices. A secondary aim of this study was to propose methods to improve the relationship between the internal audit activity and audit committees in providing additional support to its members. The audit committee's needs and requirements were as
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Al-Lehaidan, Ibrahim. "Audit committee effectiveness: Australia and Saudi Arabia." Thesis, 2006. https://vuir.vu.edu.au/1438/.

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The mere presence of the audit committee does not necessarily translate into an effective monitoring body. As a result, the search for mechanisms to enhance corporate governance and increase the quality of financial reports has mostly focused on the structure of audit committees. This thesis empirically investigates whether there is an association between audit committee effectiveness (ACE) and the selection of a high quality auditor for both Australian and Saudi listed companies using their local guidelines to enhance ACE as benchmarks. In addition, the association between ACE and non-audit s
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Fan, Yu-Hsin, and 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.

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碩士<br>銘傳大學<br>管理研究所<br>97<br>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
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Chen, Wei-Jhong, and 陳椲中. "The Relationship among Audit Fees, Audit Committee Characteristics and Corporate Governance." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/8jdfdu.

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碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>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 aud
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Su, Guan-Jie, and 蘇冠杰. "The Association between Audit Committee Financial Experts and Audit Report Lag." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/732f2f.

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碩士<br>國立臺灣大學<br>會計學研究所<br>105<br>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 im
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Tsao, Kang-Chih, and 曹剛誌. "Audit Committee Characteristics and Real Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/22nuk7.

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碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>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. I
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Fei-LiangChien and 簡妃良. "Audit Committee Scholar Members and Accrual Quality." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/2rs22x.

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博士<br>國立成功大學<br>會計學系<br>103<br>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 sp
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Kao, Yun-Ju, and 高韻如. "Audit committee and quality of accounting information." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/58973457164582317299.

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碩士<br>中國文化大學<br>會計研究所<br>97<br>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 sy
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Yu-ShengChiang and 江鈺聲. "Audit Committee Forensic Expertise and Auditors Turnovers." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/08578083821519957848.

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碩士<br>國立成功大學<br>會計學系<br>103<br>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 obser
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Lin, Cheng-Kun, and 林正坤. "Economic Determinants for Voluntary Audit Committee Appointments." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/77700477705464567006.

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碩士<br>中原大學<br>會計研究所<br>93<br>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
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Wang, Ko-Ching, and 王克京. "Corporate Governace and the Audit Committee Syatem." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/36537649341878372095.

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碩士<br>雲林科技大學<br>會計系研究所<br>97<br>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 comm
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