Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/98805
DC FieldValueLanguage
dc.contributor.author邱安安zh_TW
dc.contributor.authorAn-An Chiuen_US
dc.date2018-02-01zh_TW
dc.date.accessioned2019-07-30T03:39:02Z-
dc.date.available2019-07-30T03:39:02Z-
dc.identifier.urihttp://hdl.handle.net/11455/98805-
dc.description.abstract租稅負擔是公司的重要成本之一,會減少可提供給公司和股東的現金流量,形成公司從事租稅規劃去避稅的誘因;但當企業進行較多的積極性避稅活動,不僅會增加觸犯罰則的風險,亦會影響公司的聲譽,造成股價下跌,引發了本文的研究動機,想進一步瞭解審計委員會是否能發揮較好的監督功能,進而減少企業激進避稅行為。本篇研究發現自願性選擇設置審計委員會企業較未設置審計委員會企業較不會從事激進的避稅行為。另外,研究結果亦發現,當公司設置審計委員會後,較不會從事激進性之避稅行為。最後,審計委員會的規模會影響企業的避稅行為。本研究重要性在於研究結果可提供我國稽徵機關執行查核時參考方向,及協助企業瞭解審計委員會的重要性。zh_TW
dc.description.abstractTax burden is one of the major costs of a company since tax payment will reduce the cash flow available to it and its shareholders. This motivates a company to engage in tax planning aggressively. However, the tax avoidance behaviors not only increase the risk of committing penalties but harm the reputation of a company, causing its stock price to fall. On January 1,2007, the authority started to allow the listed companies in Taiwan to set up either the audit committee or supervisors. Different from the scheme of supervisors, that of the audit committee requires all directors in the audit committee to be independent and at least one of them shall have financial expertise and exercise the rights to vote and monitor as the board of directors. The results of this study shows that companies voluntarily forming the audit committee will less engage in aggressive tax avoidance than a company that doesn't voluntarily form the audit committee. Second, after companies form audit committee voluntarily, companies engage in less tax avoidance behavior. Third, the audit committee size affects the corporate tax avoidance behavior. The importance of this paper is this is the first paper to explore the relationship between the audit committee and tax avoidance of a company. The results provide an index for the authority to refer when it executes the auditing and help companies understand the importance of the establishment of the audit committee.en_US
dc.relation台灣管理學刊, Volume 18, Issue 1, Page(s) 23-43zh_TW
dc.subject審計委員會zh_TW
dc.subject避稅zh_TW
dc.subject審計委員會規模zh_TW
dc.subjectaudit committeeen_US
dc.subjecttax avoidanceen_US
dc.subjectaudit committee sizeen_US
dc.title審計委員會與企業避稅zh_TW
dc.titleAudit Committee and Tax Avoidance Behavioren_US
dc.typeJournal Articlezh_TW
item.fulltextwith fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.openairetypeJournal Article-
Appears in Collections:臺灣管理學刊 第18卷 第01期
Files in This Item:
File Description SizeFormat
98779-3.pdf917.61 kBAdobe PDFView/Open
Show simple item record
 
TAIR Related Article

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.