會計及稽核主管異動與公司治理之關聯性; Accounting Supervisor Change, Auditing Supervisor Change and Corporate Governance

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题名:	會計及稽核主管異動與公司治理之關聯性;Accounting Supervisor Change, Auditing Supervisor Change and Corporate Governance
作者:	葉培育;Yeh,Pei-yu
贡献者:	財務金融學系在職專班
关键词:	公司治理;會計主管;稽核主管;Corporate governance;accounting supervisor change;auditing supervisor change
日期:	2013-07-17
上传时间:	2013-08-22 12:04:24 (UTC+8)
出版者:	國立中央大學
摘要:	本文研究期間為2006年至2011年，研究樣本則為研究期間內發生會計及稽核主管異動情況之台灣上市公司，選樣標準為：(1)樣本公司宣告會計及稽核主管異動當日。(2)樣本公司如果一年內宣告兩次或兩次以上會計及稽核主管異動，僅挑選該宣告年度內第一次異動作為樣本；(3)金融保險業由於行業性質特殊故刪除之。(4)樣本公司會計、財務資料有缺者，本文均一併刪除。經由上述篩選準則，本文一共得到571個會計主管異動及659個稽核主管異動宣告事件，其中以資訊電子產業的樣本數最多，會計主管達291個(佔全體樣本比例約51%)，稽核主管達335個(佔全體樣本比例約51%)。在此期間將樣本分為會計及稽核主管異動與強迫性異動兩個群組。使用普通最小平方法迴歸來分析，其研究結果顯示公司經營績效及公司治理愈好，則會計及稽核主管異動之機率愈低；另公司經營績效愈好，會計主管強迫性異動的機率則愈低:公司治理愈好，會計及稽核主管強迫性異動的機率愈低。 Our study focuses on the correlation of the accounting change and auditing supervisor change to corporate governance. Samples are selected from publicly traded companies in Taiwan from 2006-2011 according to: (1) the date of personnel change announcement in relation to the two positions above mentioned by these companies, (2) the priority of the first change announcement for our sampling in the same year, (3) the exclusion of financial and insurance companies, and (4) the exclusion of those companies whose accounting transactions and finance statements are incomplete. In total, we retrieved 571 samples and 659 samples for accounting supervisor change and auditing supervisor change, respectively. Most of these change announcements were found in firms in information and electronic industry, among which 291 cases (51% in total population) of accounting supervisor change and 355 cases (51% in total population) of auditing supervisor changes were identified. We also divided our samples into two groups: non-compulsory change and compulsory change. By using Method of Least Square, our analysis of these cases has shown that both accounting and auditing supervisor changes are negatively related to corporate performance. The study also concludes that the better the corporate performance and governance, the less frequent the non-compulsory changes the better the corporate performance, the less frequent the compulsory accounting change the better the corporate governance, the less likely the compulsory changes of both accounting and auditing would occur.
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