Does Audit Committee Expertise Affect the Risk Taking？
| Autor: | LIAO, YU-HAN, 廖昱涵 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 As the business model changes rapidly, the operational risk has become an important factor in running a company and the issue about risk management has attracted the attention of the practice and academia. Although the corporate governance mechanism is not the main role about risk management in a company, it is expected to influence the attitude of a company in risk management if it plays an effective role in the supervision. The purpose of this study is to exam whether the audit committee can be fulfilled adequately or not. This study investigates discussed whether or not the CEO duality will impact the preference of risk taking significantly in our sample first, and split them into two groups by the existence of the audit committee, then divided the samples with audit committee into 2 groups based on the existence of the financial experts to examine the impact of audit committees and its expertise in a corporate with CEO duality. The results show that the CEO duality is significantly and positively related to risk taking. But, the existence of audit committee is statistically insignificant to risk taking. Finally, audit committee expertise is significantly and positively related to risk taking. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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