Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18907
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dc.contributor陳雪如zh_TW
dc.contributor.author陳致翰zh_TW
dc.contributor.authorChen, Chih-Hanen_US
dc.contributor.other會計學研究所zh_TW
dc.date2013en_US
dc.date.accessioned2014-06-06T07:05:23Z-
dc.date.available2014-06-06T07:05:23Z-
dc.identifierU0005-0106201309045700en_US
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dc.identifier.urihttp://hdl.handle.net/11455/18907-
dc.description.abstract隨著2001年12月安隆案爆發後,風險管理成為一個熱門的議題,因此,本篇的研究目的一主要為探討公司風險管理的有效性對於審計公費之影響,以美國上市公司2003年至2011年的資料為研究對象,參照Gordon, Loeb, and Tseng (2009)的研究,在COSO企業風險管理-整體架構的四個目標之基礎下,建立一個綜合性企業風險管理指標,並探討和審計公費之關聯性,研究結果發現企業風險管理指標與審計公費之間呈顯著正相關。本篇的研究目的二主要為探討全貌風險和審計公費之關聯,本篇參照Gordon, Loeb, and Tseng (2009)研究的異常企業風險管理指標,試著捕捉公司的全貌風險,並探討和審計公費的關聯性,研究結果發現異常企業風險管理指標與審計公費之間呈顯著正相關。最後本篇將公司的異常企業風險管理指標分成正向與負向異常企業風險管理指標兩個群組,並進一步探討與審計公費之關聯性,實證結果顯示異常企業風險管理指標與審計公費仍然呈正相關。zh_TW
dc.description.abstractAfter Enron broke out at December,2001,risk management had been a popular issue.Hence,the first study objectective of this paper is to discuss how the effectivenessof the corporate risk management affects audit fee.This paper collects data from U.S.public firms on the market during 2003-2001,and refer to the study of Gordon, Loeb, and Tseng (2009) based on COSO Enterprise Risk Management-Intergated Framework’s four objectives,and construct a comprehensive enterprise risk management index to explore the relationship between enterprise risk management index and audit fee.The study finds that enterprise risk management index and audit fee are posivesignificantly.The second study objective of this paper is to explore the relationship between holistic risk and audit fee.This paper refer to the study of Gordon, Loeb, and Tseng (2009) about abnormal enterprise risk management index to try to capture the holistic risk of the firm,and to explore the relationship between holistic risk and audit fee.The study finds that abnormal enterprise risk management index and audit fee are posivesignificantly.Last,this paper divided abnormal enterprise risk management index into positive and nagativeabnormal enterprise risk management index ,and further to explore the relationship between audit fee.The empirical result indicates that abnormal enterprise risk management index are still posive between audit fee.en_US
dc.description.tableofcontents目錄 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機 4 第二章 文獻探討與假說發展 6 第一節 企業風險管理基礎理論 6 第二節 企業風險管理指標之衡量 9 第三節 審計公費與企業全貌風險之關聯 13 第三章 研究方法 18 第一節 企業風險管理指數與模型建置 18 第二節 異常企業風險管理指數與模型建置 22 第三節 樣本期間與樣本選取限制條件 25 第四章 實證結果與分析 27 第一節 敘述性統計 27 第二節 迴歸分析 29 第五章 結論 36 第一節 研究結果 36 第二節 管理意涵與未來建議 37 參考文獻 38 表目錄 表3-1樣本選取狀況表 25 表3-2產業分布表 26 表4-1企業風險管理指標與審計公費之敘述性統計量 27 表4-2企業風險管理指標與審計公費之迴歸結果 30 表4-3異常企業風險管理指標(取絕對值)與審計公費之迴歸結果 32 表4-4異常正向企業風險管理指標與審計公費之迴歸結果 33 表4-5異常負向企業風險管理指標與審計公費之迴歸結果 35 圖目錄 圖2-1內部控制的目標、組成要素 6 圖2-2企業風險管理的目標、組成要素 9 圖3-1企業風險管理指標與審計公費之關聯 22 圖3-2異常企業風險管理指標與審計公費之關聯 24 圖4-1異常正向、負向企業風險管理指標之衡量 33zh_TW
dc.language.isozh_TWen_US
dc.publisher會計學研究所zh_TW
dc.relation.urihttp://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-0106201309045700en_US
dc.subject企業風險管理指標zh_TW
dc.subjectenterprise risk management indexen_US
dc.subject審計公費zh_TW
dc.subject異常企業風險管理指標zh_TW
dc.subjectaudit feeen_US
dc.subjectabnormal enterprise risk management indexen_US
dc.title全貌風險與審計公費之關聯zh_TW
dc.titleThe relationship between holistic risk and audit feeen_US
dc.typeThesis and Dissertationzh_TW
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