Accounting Supervisor Change, Auditing Supervisor Change and Corporate Governance
| Autor: | Pei-yu Yeh, 葉培育 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 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. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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