A Study of the Association among Audit Committees、Audit Fees and Financial Restatements
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === Since the Securities and Exchange Act amended, a company issued stock shall establish either an audit committee or a supervisor. This study not only examines the effect of audit committee on audit fees and financial restatements, it also investigates the...
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ndltd-TW-102NTTI56710062019-09-24T03:34:12Z http://ndltd.ncl.edu.tw/handle/3sstqn A Study of the Association among Audit Committees、Audit Fees and Financial Restatements 審計委員會、審計公費與財務報表重編關聯性之研究 Yi-Fen Lai 賴怡芬 碩士 國立臺中科技大學 會計資訊系會計與財稅碩士班 102 Since the Securities and Exchange Act amended, a company issued stock shall establish either an audit committee or a supervisor. This study not only examines the effect of audit committee on audit fees and financial restatements, it also investigates the relationship between audit fees and subsequent financial statement restatements. The empirical results show that firms with audit committee have higher audit fees and lower occurrence of financial statement restatements than those of firms without audit committees. However, the empirical result does not find that abnormal audit fees are significantly associated with the likelihood that financial statements are subsequently restated. Overall, the empirical evidence supports firms with audit committee have higher financial statement quality. Jo-Lan Liu 劉若蘭 2014 學位論文 ; thesis 50 zh-TW |
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Others
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碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === Since the Securities and Exchange Act amended, a company issued stock shall establish either an audit committee or a supervisor. This study not only examines the effect of audit committee on audit fees and financial restatements, it also investigates the relationship between audit fees and subsequent financial statement restatements. The empirical results show that firms with audit committee have higher audit fees and lower occurrence of financial statement restatements than those of firms without audit committees. However, the empirical result does not find that abnormal audit fees are significantly associated with the likelihood that financial statements are subsequently restated. Overall, the empirical evidence supports firms with audit committee have higher financial statement quality.
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author2 |
Jo-Lan Liu |
author_facet |
Jo-Lan Liu Yi-Fen Lai 賴怡芬 |
author |
Yi-Fen Lai 賴怡芬 |
spellingShingle |
Yi-Fen Lai 賴怡芬 A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
author_sort |
Yi-Fen Lai |
title |
A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
title_short |
A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
title_full |
A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
title_fullStr |
A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
title_full_unstemmed |
A Study of the Association among Audit Committees、Audit Fees and Financial Restatements |
title_sort |
study of the association among audit committees、audit fees and financial restatements |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/3sstqn |
work_keys_str_mv |
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