Study on the Impact of Audit Committee and Supervior on Firm Performance
碩士 === 大葉大學 === 企業管理學系碩士班 === 106 === Theoretically the shareholder meeting is the highest organization of the company, and the board of directors is the main executive organization. Now most companies are the legal separation of ownership and management. The increasing demand on the corporate gover...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4c9kem |
| Summary: | 碩士 === 大葉大學 === 企業管理學系碩士班 === 106 === Theoretically the shareholder meeting is the highest organization of the company, and the board of directors is the main executive organization. Now most companies are the legal separation of ownership and management. The increasing demand on the corporate governance and accountability related to the board of directors made the role of supervisor more important. The supervisor plays a major role in corporate governance regarding the organization’s direction, control, and accountability. The corporate governance structure in taiwan is two-tiered and comprises a board of directors and supervisors which is different from one-tiered of the united states. But now there are supervisor and independent directors in the securities exchange act. If there are 3 independent directors, the corporation can choose to form an audit committee instead of having supervisor.
The purpose of this thesis is to to verify whether the supervisor or the audit committee has better firm performance for the company.
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