審計委員會與財務主管的力量博弈與審計人員選擇：來自中國的證據

• Main Author: 楊苓梓
• Language: 中文
• Published: 國立政治大學
• Subjects: 審計人員; 十大會計師事務所; 審計委員會; 財務主管; 國有制企業; Audit firm; Top ten; Accounting firms; Audit committee; CFO; State-owned enterprise
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G1033530463%22.

本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。 === The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.