The Association between Audit Committee and Related Party Transaction

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === This paper aims to discover the association between the establishment of audit committees and related party transactions using a Tobit censored regression model. The analysis is based on a set of data collected from a number of listed companies in Taiwan,...

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Main Authors:	Wen-LiTseng, 曾文力
Other Authors:	Yu-Chen Lin
Format:	Others
Language:	zh-TW
Published:	2017
Online Access:	http://ndltd.ncl.edu.tw/handle/aswex8

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spelling	ndltd-TW-105NCKU53040302019-05-15T23:47:00Z http://ndltd.ncl.edu.tw/handle/aswex8 The Association between Audit Committee and Related Party Transaction 審計委員會與關係人交易 Wen-LiTseng 曾文力碩士國立成功大學財務金融研究所碩士在職專班 105 This paper aims to discover the association between the establishment of audit committees and related party transactions using a Tobit censored regression model. The analysis is based on a set of data collected from a number of listed companies in Taiwan, excluding those in the finance, insurance, and securities sectors, for the period between 2007 and 2014. The analysis reveals that the remuneration of a supervisory board, the establishment of an audit committee and the operational quality of the audit committee are all negatively correlated with related party transactions. Yu-Chen Lin 林囿成 2017 學位論文 ; thesis 33 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === This paper aims to discover the association between the establishment of audit committees and related party transactions using a Tobit censored regression model. The analysis is based on a set of data collected from a number of listed companies in Taiwan, excluding those in the finance, insurance, and securities sectors, for the period between 2007 and 2014. The analysis reveals that the remuneration of a supervisory board, the establishment of an audit committee and the operational quality of the audit committee are all negatively correlated with related party transactions.
author2	Yu-Chen Lin
author_facet	Yu-Chen Lin Wen-LiTseng 曾文力
author	Wen-LiTseng 曾文力
spellingShingle	Wen-LiTseng 曾文力 The Association between Audit Committee and Related Party Transaction
author_sort	Wen-LiTseng
title	The Association between Audit Committee and Related Party Transaction
title_short	The Association between Audit Committee and Related Party Transaction
title_full	The Association between Audit Committee and Related Party Transaction
title_fullStr	The Association between Audit Committee and Related Party Transaction
title_full_unstemmed	The Association between Audit Committee and Related Party Transaction
title_sort	association between audit committee and related party transaction
publishDate	2017
url	http://ndltd.ncl.edu.tw/handle/aswex8
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The Association between Audit Committee and Related Party Transaction

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