Audit quality and news exposition enterprise to research of the company management and operation influence

• Main Authors: Cheng-Feng Lai, 賴正豐
• Other Authors: Banghan Chiu
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/50875022663086061139

碩士 === 元智大學 === 管理研究所 === 98 === The company governs the construction divides into, Dong Jianshi meets the function the effective operation is the internal mechanism hard core, but in exterior mechanism prestige organization (accountant) participation for important surveillance strength, when the internal and external supervising mechanism simultaneously plays the role, the company will govern will only then succeed, will then make the financial reporting the confidence level to increase. The findings discovered that Dong Jianshi meets the independence and owns stocks the ratio and the director owns stocks pawns the ratio and the Public accounting firms scale and accountant the tenure in office and the news exposition and the financial reporting reconstitution has obviously related, because of studied in 2002 and in 2009 goes on the market in the cabinet financial reporting, discovered that created the financial reporting reconstitution reason, discovered that caused the profit and loss to recognize a row mistake, to enter sells exceptionally causes the financial reporting reconstitution condition to be most, is as for the whole, the board of directors structural property with indeed received this company''s board of directors with the financial reporting reconstitution and the company achievements'' relations whether to control the influence. When the board of directors scale is bigger or chairman holds a concurrent post of general manager, to the company achievements has the negative influence; As for in the non-Family firm, discovered: Dong Jianshi owns stocks to the company achievements has the positive influence, particularly internal Dong Jianshi influence of the stockholder''s rights is more remarkable; When outside or independent Dong Jianshi''s independent work, can indeed promote the financial reporting accuracy.