Female CEO and Key Audit Matters
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The purpose of this research is to explore the relationship between female CEOs and key audit matters. The research sample consists of Taiwanese stock exchange-listed companies, over-the-counter listed companies, emerging-stock listed companies which released new...
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ndltd-TW-107FJU003850282019-08-23T03:46:05Z http://ndltd.ncl.edu.tw/handle/3yczwv Female CEO and Key Audit Matters 女性執行長與關鍵查核事項 CHEN,YA-LING 陳雅伶 碩士 輔仁大學 會計學系碩士班 107 The purpose of this research is to explore the relationship between female CEOs and key audit matters. The research sample consists of Taiwanese stock exchange-listed companies, over-the-counter listed companies, emerging-stock listed companies which released new audit reports from 2016 to 2018. In this research, the CEO refers to the general manager of a company. The empirical result shows that given other variables constant, compared to the companies with male CEO, the companies with female CEO disclosure more items of the key audit matters in their new audit report. This shows that, via disclosuring more items of the key audit matters, a female CEO wants to communicate more information with shareholders. The research has conducted some sensitivity tests, and its empirical results show results similar with the empirical result of the main test. Fan,Hung-Shu 范宏書 2019 學位論文 ; thesis 39 zh-TW |
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碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The purpose of this research is to explore the relationship between female CEOs and key audit matters. The research sample consists of Taiwanese stock exchange-listed companies, over-the-counter listed companies, emerging-stock listed companies which released new audit reports from 2016 to 2018. In this research, the CEO refers to the general manager of a company.
The empirical result shows that given other variables constant, compared to the companies with male CEO, the companies with female CEO disclosure more items of the key audit matters in their new audit report. This shows that, via disclosuring more items of the key audit matters, a female CEO wants to communicate more information with shareholders.
The research has conducted some sensitivity tests, and its empirical results show results similar with the empirical result of the main test.
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Fan,Hung-Shu |
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Fan,Hung-Shu CHEN,YA-LING 陳雅伶 |
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CHEN,YA-LING 陳雅伶 |
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CHEN,YA-LING 陳雅伶 Female CEO and Key Audit Matters |
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CHEN,YA-LING |
title |
Female CEO and Key Audit Matters |
title_short |
Female CEO and Key Audit Matters |
title_full |
Female CEO and Key Audit Matters |
title_fullStr |
Female CEO and Key Audit Matters |
title_full_unstemmed |
Female CEO and Key Audit Matters |
title_sort |
female ceo and key audit matters |
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2019 |
url |
http://ndltd.ncl.edu.tw/handle/3yczwv |
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AT chenyaling femaleceoandkeyauditmatters AT chényǎlíng femaleceoandkeyauditmatters AT chenyaling nǚxìngzhíxíngzhǎngyǔguānjiàncháhéshìxiàng AT chényǎlíng nǚxìngzhíxíngzhǎngyǔguānjiàncháhéshìxiàng |
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