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1	審計委員會與財務主管的力量博弈與審計人員選擇：來自中國的證據 / The Relative Power of CFOs and Audit Committees and Choice of Audit Firm: Evidence from China 楊苓梓 Unknown Date (has links) 本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。 / The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises. 審計人員十大會計師事務所審計委員會財務主管國有制企業 Audit firm Top ten Accounting firms Audit committee CFO State-owned enterprise