The Effect of Board Independence, Expertise and Audit Quality on Internal Control
碩士 === 中國文化大學 === 會計學系 === 98 === The board is code of corporate governance. Internal control is insider monitoring mechanism in the corporate governance. The board of director is a key point in corporate governance. We distribute the board of director independence, expertise and CPA firm’ audit qua...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/77130574645012105068 |
| Summary: | 碩士 === 中國文化大學 === 會計學系 === 98 === The board is code of corporate governance. Internal control is insider monitoring mechanism in the corporate governance. The board of director is a key point in corporate governance. We distribute the board of director independence, expertise and CPA firm’ audit quality outsider monitoring mechanism. We use the ratio of outsider director as proxy independence; we use the ratio of financial expert director and board director serve other company as proxy expertise; we use the CPA firm as proxy audit quality.
We use data from listed company in the period 2007 to 2009. The results show that the board independence and the board director with financial expertise has no significant influence over internal control. The board director serve other company and the CPA firm has significant influence over internal control.
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