公司治理機制是否影響會計師查核意見？

Do Corporate Governance Mechanisms Affect Audit Opinion?

吳琮璠(Chung-Fern Wu)；黃娟娟(Chuan-Chuan Huang)

公司治理 ； 會計師查核意見 ； 董監酬勞 ； 董監質押率 ； Corporate Governance ； Audit Opinion ； Board Compensation ； Board Share Collateralization Ratio

企業管理學報

83期（2009 / 12 / 01）

65 - 98

繁體中文

本文將會計師出具之查核意見做為審計品質之代理變數，以無保留意見及對受查者之繼續經營假設存有重大疑慮以外的修正式無保留意見視為有利之查核意見，而對受查者之繼續經營假設存有重大疑慮的修正式無保留意見、保留意見、無法表示意見、相反意見視為不利之查核意見。 以董監事會組成、股權結構、董監酬勞及董事長兼任總經理等為自變數之logistic迴歸模型預期結果，發現董監酬勞佔稅前淨利比率愈高，可提升公司治理機制，較可能發佈可接受之財務報告，與有利之會計師查核意見呈正向相關。而董監質押率愈高則會傷害公司治理機制，較可能發佈不可接受之財務報告，與有利之審計意見呈負向相關。

This study examines whether corporate governance mechanisms affect audit opinion using a sample of Taiwanese listed firms. We use audit opinion as a proxy for audit quality. We examine the effect of board composition, ownership structure, compensation, capability of supervision and other control variables on audit opinion by estimating logistic regression models. One result of this paper indicates that the positive relation between board compensation and favorable audit opinion. We also find the negative relation between board share collateralization ratio and favorable audit opinion.

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