| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第4卷第2期 Vol 4 No. 2 |
| 標題Title | 董監事持股集中度與會計師獨立性—對會計師出具繼續經營疑慮查核意見之影響Corporate Ownership and Audit Independence —Evidence from Going Concern Audit Opinion |
| 作者Authors | 李建然、陳政芳、 李啟華Jan-Zan Lee Jeng-Fang Chen Chi-Hua Lee |
| 出版日期Publish Date | 2003-11-30 |
| 摘要Abstract | 台灣的上市（櫃）公司多有家族型企業的色彩，董監事持股通常佔有 相當大的比重，在公司監理上扮演舉足輕重的角色。從內部監督機制及外部 市場機制的角度，本研究預期當公司董監事持股越集中，對會計師之獨立性 越有負面的影響。透過董監事持股比率是否影響會計師對有繼續經營疑慮的 客戶，簽發保留意見或修正式無保留意見的決策，藉以檢測上述假說。實證 結果發現，董監事持股越集中，會計師越不會對有繼續經營疑慮的客戶，簽 發保留意見或修正式無保留意見；而且，股權集中度對審計獨立性的影響程 度，會隨著受查公司對會計師的重要性增加而提高。: In Taiwan, most of the listed companies are family-controlled and the boards of those companies are comprised of family members who usually hold large amount of shares. From the perspectives of internal governance mechanisms and external market incentive mechanisms, we examine whether high concentration of directors’ shareholdings will jeopardize auditor independence. The evidence indicates that when the company’s concentration of directors’shareholding is higher, the auditor is less likely to issue going-concern opinion. Further, we also find this negative relation between concentration level of directors’shareholding and the probability of issuing going-concern opinion will be strengthened when the client is more important for the auditor |
| 關鍵字KeyWords | 董監事持股、審計獨立性、公司監理Ownership Structural, Audit Independence, Corporate Governance |
| DOI(全文下載Download) | 10.6675/JCA.2003.4.2.04 |
| 相關文章Related Articles | 控制股東代理問題與盈餘資訊內涵之關聯性研究—以台灣上市公司為例(Ownership Structure and the Informativeness of Earnings: Evidence from Taiwan.) |