Title page for etd-0724109-100627


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URN etd-0724109-100627
Author Chia-chun Hsieh
Author's Email Address No Public.
Statistics This thesis had been viewed 5389 times. Download 4593 times.
Department Business Management
Year 2008
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title Owner structure,Board of Director composition and audit quality Affiliated with fianacial statement restatement
Date of Defense 2009-06-04
Page Count 60
Keyword
  • corporate governance
  • board of director composition
  • ownership structure
  • audit quality
  • Abstract Financial statement quality can directly affect investor confidence. Corporate governance in well-functioning mechanisms can improve Financial statement quality. Recently, in order to enhance corporate governance performance, avoid financial fraud, and protect investors, the government constantly amend the related rules. Financial fraud is most through misstated financial reports, and even fraudulent misstatement may result from financial statement restatement. The purpose of the study is to examine whether ownership structure, board of director composition, and audit quality in corporate governance are associated with financial statement restatement. Empirical results show that in ownership structure the higher stock proportion of the institutional investors, the probability of financial statement restatement is higher. It is consistent with conflict of interest hypothesis. In audit quality, the enterprises have lower occurrence rates of financial statement restatement while they hire the big 4 accounting firms to audit their financial statements. Furthermore, when accounting firms provide non-audit services to their audit clients, the higher significance of non-audit fees, occurrence rates of financial statement restatement are higher.
    Advisory Committee
  • Wen-Hua Shen - chair
  • Pei-how Huang - co-chair
  • Ruey-Dang Chang - advisor
  • Files
  • etd-0724109-100627.pdf
  • indicate in-campus access immediately and off_campus access in a year
    Date of Submission 2009-07-24

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