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• Main Authors: Hui-ying Tu, 杜慧瑛
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/64684617214527464622

碩士 === 東吳大學 === 會計學系 === 98 === Inadequate corporate governance mechanism has always been the root causes of scandals. If there are good “corporate governance”, sophisticated “internal control system”, and constant supervision of independent “internal auditor” in industry, not only the good management of company can be promoted, but also the best performance of industry can be achieved. The subjects of this study are about the internal auditors. We investigate that whether the internal auditor’s job satisfaction is related to the practice level of corporate governance. The questionnaire subjects of this study are the auditors of Taiwan listed companies. The empirical results of the study demonstrate that:1.As far as the implementation of corporate governance is concerned, internal auditor’s job satisfaction is significantly correlated to management’s attitude in terms of board size, CEO duality, the maintenance of the shareholder and stakeholder’s rights, the Information Transparency and Disclosure Ranking, and internal control deficiency. 2.As far as the implementation of corporate governance is concerned, internal auditor’s job satisfaction is significantly correlated to job feedback in terms of the establishment of outside director and CPA firms. 3.As far as the implementation of corporate governance is concerned, internal auditor’s job satisfaction is not correlated at all to peers’ attitude. 4.As far as the implementation of corporate governance is concerned, internal auditor’s job satisfaction is significantly correlated to job autonomy in terms of the Information transparency and disclosure ranking, and CPA firms. 5.As far as the implementation of corporate governance is concerned, internal auditor’s overall job satisfaction is significantly correlated to in terms of board size, CEO duality, the maintenance of the shareholder and stakeholder’s rights, and CPA firms.