本研究之討論重心源於2008年底爆發之公共電視預算遭凍結爭議，其所導引出我國公視以政府預算為財源模式之設計及行政、立法機關對財務之監督權限，以及財源監督實際運作與公視「獨立性」的目的出現衝突之問題。另一方面，2009年公視基金會董監事第四屆增聘過程一連串爭議事件，也使該屆董事會組成員額增補之正當性、選任程序公開性等爭點浮出檯面。此外，現行公共電視董監事選任制度設計及其運作能否充分發揮公視應有的獨立與專業治理之功能等問題均成為本研究關注之重點。 本研究透過文獻檢閱及深度訪談探討國內外公共電視董監事選任制度之設計，檢視我國公視基金會董監事近來選任過程之爭議。研究發現，我國公視董監事選任過程受國會政黨與執政者執行偏差之影響甚大，也顯示公視董監事選任程序規定的缺漏以致政黨與行政權有操弄提審過程的空間。並對維持現制下如何透過修法改善董監事的選任程序提出看法，以及建議未來公視基金會董監事選任制度可朝專業多元與責任政治之方向改革。 其次，透過文獻及訪談分析我國公視以政府預算捐贈為主之財源模式設計及其所衍生的外部監督機制，在實務運作上可能造成政治力藉由預算監督權限和程序以干預公視獨立性與節目自主之情形。研究發現，公共電視之財源模式影響外部監督之規範密度，現行以政府預算為財源所衍生之外部監督機制，其實際運作與財源模式當初設計為保障公視獨立於政治力量之外之目的有所扞格；並探討立法院在財源監督過程對公視獨立性保障之影響。此外，對於我國公視需維持政府預算為財源模式，其外部監督機制如何再規範，以在公視的獨立自主與運用公共財源的績效課責之間尋求平衡提出政策建議。 / In this study, the focus of discussion is on the disputes that the budget of Public Television Service Foundation(PTS Foundation) was frozen breaking out at the end of 2008.It presents the conflicts among the model that PTS relies on the government budgets for financial resource,the surveillance jurisdiction of government for financial affairs,and the purpose to protect independence of public television by external oversight on actual operation.On the other hand,the series of controversial incidents during the 4th board of directors and supervisors recruitment of PTS Foundation in 2009,made the disputes to surface,such like the legitimacy of the board of directors and election procedures not sufficiently open.In addition,the present system of elected directors and supervisors of PTS,whether its operation brings the function of public television’s independence or not,and other issues have become the points in this study. Through literature reviewing and interviews,this study confers the design for election system of Board of directors in domestic and foreign public television,reviews the disputes in the process of the recently elected directors and supervisors of PTS.This study finds that the election process of directors and supervisors in PTS are deeply influenced by the congress party and ruling authority’s deviation of implementation,also shows that the gaps of the election process of PTS board of directors and supervisors let the parties and executive power have the space to manipulate the elected process.Moreover,this study provides the suggestion how to amend the law and improve the shortage of the election procedure of the directors and supervisors in order to maintain the current system, and suggests the future election system can be reformed toward to the direction of professional diversity and responsibility politics. Next,on the model design that PTS takes the government budgets as financial resources and the external oversight mechanisms derived,in practice,the operation may result in the situation that the politic power by the authority and the budget monitoring procedures could interfere with the public television’s independence and its programs.The study finds that the model of public television's financial resources affect the standard density of the external oversight.The current external oversight mechanisms taking government budget as financial resources breaks the purpose of protecting public television from the political power.This study discusses the impact that the Legislative Yuan’s monitors the procedure of financial resources to the independence of public television.In addition,regarding that PTS maintains to take government budgets as financial resources and how to re-regulate the external supervision mechanisms,this study provides the policy recommendations to find balance among the public television’s independence,and the public resources application and its performance accountability.

美國的恩隆案及我國的博達案，都是涉及財務報表舞弊的案例，連帶使得「鑑識會計」受到重視。所謂「鑑識會計」，即是偵查財務報表舞弊的技術。美國自Max Lourie在1953年發表「鑑識會計」一文，至今發展已超過半個世紀。反諸我國，遲至2005年始有陳紫雲博士「鑑識會計」的簡介。 筆者有鑑於「財務報表舞弊」議題的重要性及「鑑識會計」在我國仍屬初步發展階段，且目前尚無中文文獻可供參考。故期透過對鑑識會計傳統內涵(調查性會計及訴訟支援)的介紹，使會計專業在法庭上運用，能受到我國司法實務的注意。 本文著重於會計師作為專家證人及如何受交互詰問。惟我國因偵查、審判人員並不認為會計、審計為特殊之專業，致司法實務上，以會計、審計為爭點的案例，鮮少以會計師作為鑑定人。故本文主要以美國案例為主，介紹美國會計師作為專家證人時，所須遵守的聯邦證據法規及聯邦最高法院的判決先例。期他山之石，得以攻錯。此外，亦論述美國法下的專家證人，如何「歸類」在我國法下的鑑定人制度。

本研究之撰寫計分五章。第一章為緒論：壹、引言，貳、研究問題與假設，參、名詞 的操作定義。第二章為文獻探討：壹、理論背景，貳、認知型式，參、說服，肆、領 導方式。第三章為研究方法：壹、樣本選取，貳、實驗設計，參、研究工具，肆、實 施程序，伍、統計方法。第四章為結果與討論：壹、統計分析結果，貳、假設驗證。 第五章為結論與建議：壹、結論，貳、建議。 本研究主要在探討認知型式與說服效果之關係。研究設計採用（2×2）多因子實驗設 計，自變項是認知型式（場地獨立性、場地依賴性）和說服方法（直接說服、反態度 說服）應變項是說服效果（態度經說服後所改變之程度）。本研究之假設為：（一） 不同認知型式的人施以直接說服，其說服效果有顯著的差異。（二）不同認知型式的 人施以反態度說服，其說服效果有顯著的差異。（三）不同認知型式的人施以不同的 說服方法，其說服效果有顯著的交互作用存在。

財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。 本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論： 一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率 二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。 三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。 四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。 五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 / The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.

為降低資訊不對稱下企業管理階層與資金提供者間之代理問題，公司須設計有效之治理機制以降低代理成本，如聘任外部董監、設置審計委員會及聘任會計師查核等。而當董監事所具備的獨立性及專業性越高，基於維護專家信譽及降低訴訟成本的考量下，將需要會計師投入較多的查核人力及時間，以降低資訊不對稱現象，並減少會計師與公司管理階層間經濟依存度，以獲得較高品質的審計服務。然目前公司治理議題多著重於公司內部監理機制與公司經營績效間的關係，較少觸及內部董監事會監督功能對外部會計師監督功能的影響，是以本研究嘗試以公司治理的角度出發，探討台灣上市、上櫃及興櫃公司董監事獨立性與專業性對於審計公費以及非審計公費之影響。 本研究實證結果發現，目前我國上市櫃及興櫃公司董監事獨立性對於審計公費及非審計公費尚未有統計上顯著之影響，唯董監事兼任其他公司董監事職位數與非審計公費間存有負向關係。不同於 Carcello et al. (2000)的結論，本研究發現台灣公司董監事會之專業性對審計公費及非審計公費之影響較董監事獨立性大，其原因可能是公司治理在台灣始見萌芽，社會大眾對公司治理及董監事功能之概念不深，一方面股東會欠缺聘任獨立董監之誘因，一般公司設置獨立董監多半僅為符合表面規定，所選出之獨立董監亦未必與管理階層維持實質獨立，而無法收實質監督之效；一方面董監事對其職權之行使並未擴及會計師聘任之實質決策，而多僅接受管理當局推薦，獨立董監亦無法對審計及非審計公費進行審議。反是董監事平均兼任其他公司董監職位數越多，代表其所享之專家信譽越高，會為維護自身信譽且降低訴訟風險，藉由限制管理階層向會計師所購買的非審計服務種類及金額，以降低會計師與管理階層間的經濟依存度。 / To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researches recently focus on the relation between characteristic of the board and business operation results. This research attempted to examine the relation between board characteristics and audit/non-audit fees paid to the independent auditors. This study found there’s no significant relation between board independence and audit fees or non-audit fees, but a negative relation existed between the board expertise and non-audit fees. Opposite to the conclusion of Carcello et al. (2000), this result indicated that the effect of board expertise on fees is greater than that of board independence. It could be due to the initial development of corporate governance in Taiwan. Most companies hire outside board members and set up an audit committee just to meet the regulation stipulated by law. On the other hand, the greater expertise a board processes, the less non-audit fee it will pay to the auditor in order to reduce the economic dependency of the auditor on the management.

在處理列聯表(Contingency table)資料時，一般我們常用卡方適合度檢定(chi-squared goodess-of-fit test)來判定模式配適的好壞。如果這個檢定是顯著的，則意謂著配適的模式並不恰當，我們則希望進一步探討可能的原因何在。這其中的一個可能原因是資料中存在所謂的離群細格(outlying cell)，這些細格的觀測次數和其他細格的觀測次數呈現某種不一致的現象。 　　在以往的文獻中，離群細格的偵測，通常藉由不同定義的殘差(residual)作為工具，進而衍生出各種不同的偵測方法。只是，這些探討基本上僅局限於二維列聯表的情形，對於高維度的列聯表，並沒有作更進一步的詮釋。Brown (1974)提出一個逐步偵測的方法，可依序找出所有可能的離群細格，直到近似獨立(quasi-independence)的模式假設不再顯著為止。但是我們認為他所引介的這個方法所牽涉的計算程序似乎過於繁複，因此藉由簡化修改計算過程，我們提供了另一種離群細格偵測的方法。依據模擬實驗的結果發現，本文所介紹的方法與Brown的方法作比較只有過之而無不及。此外我們也探討了應用此種方法到三維列聯表的可行性和可能遭遇到的困難。 / Chi-squared goodness-of-fit tests are usually employed to test whether a model fits a contingency table well. When the test is significant, we would then like to identify the sources that cause significance. The existence of outlying cells that contribute heavily to the test statistic may be one of the reasons. 　　Brown (1974) offered a stepwise criteria for detecting outlying cells in two-way con-tingency tables. In attempt to simplify the lengthy calculations that are required in Brown's method, we suggest an alternative procedure in this study. Based on simulation results, we find that the procedure performs reasonably well, it even outperforms Brown's method on several occasions. In addition, some extensions and issues regarding three-way contingency tables are also addressed.

近年來在會計師事務所積極擴張其專業服務版圖的情況下，會計師事務所逐漸發展成橫跨多項專業領域的多元化組織。為對企業營運問題提供完整的解決方案，會計師事務所聘用律師或與法律事務所進行策略聯盟，已是無可避免之趨勢。但會計師事務所對審計客戶提供法律服務則可能衍生出一些新問題，並使外部第三者對其適當性產生疑慮。因此本研究旨在探討當會計師事務所對審計客戶提供法律服務時，財務報表使用者對審計人員獨立性與財務報表可靠性之認知與判斷情形，而研究目的則是驗證法律服務類型、法律公費金額重大性與事務所職員分離程度對財務報表使用者反應的可能影響。 　　研究結果發現，當審計客戶之法律公費構成重大的財務關係時，將顯著影響報表使用者對審計人員獨立性及財務報表可靠性之認知與判斷；另外職員分離程度亦顯著影響報表使用者對審計人員獨立性及財報可靠性之認知情形；但法律服務類型對上述項目之影響則僅為部分顯著。其次，有效保障機制的設計與執行，包括「限制法律服務收入之金額重大性」、「對法律服務公費及服務內容設立強制揭露之規定」、「建立防火牆」與「簽署保密棄權書」等，應有助於維持審計人員之外觀獨立性，並且是財務報表使用者心目中最合理的規範方式。 / In recent years, CPA firms have continued to expand the types of professional services offered both to their audit and non-audit clients and become multidisciplinary organizations. In many cases, they found it necessary to employ lawyers or to enter into strategic alliances with law firms in order to provide complete solutions to business problems. The increase in such arrangements raised new questions and concerns regarding their propriety when legal services were provided to audit clients. This research assessed financial statement users’perceptions of auditor independence and financial statement reliability when a CPA firm offered legal services to its audit clients. The objective was to test financial statement users’reactions to different types of legal services that CPA firms offered to their audit clients, as well as the effects of the materiality of the engagement and the degree of staff separation involved in the provision of such services. 　　Results indicated that a financially material business relationship affected financial statement users’perceptions regarding independence and related judgments of financial statement reliability. The degree of staff separation between auditors and lawyers was also found to affect perceptions of independence and related judgments of financial statement reliability. The type of legal services offered had a lesser effect on responses. This study suggested that with certain mitigating/safeguarding procedures in place, e.g., legal fee magnitude restrictions, legal service disclosure requirements, firewalls, and client waivers, users’perceptions of auditor independence and financial statements reliability may not be impaired when CPA firms provide legal services to their audit clients.

非審計服務究竟是否會影響會計師獨立性，長久以來即為各界關注焦點。本研究第一部分將驗證非審計服務對會計師獨立性的影響。此外，有別於美國要求全面揭露審計、非審計公費資訊，我國規定公開發行公司若符合一定門檻應揭露支付給會計師的各項公費資訊，本研究第二部份將探討我國採門檻制的公費揭露政策下，刻意隱藏公費資訊的公司，其會計師的獨立性是否會不同於無需揭露公司。最後一部份則為市場反應測試，探討市場是否能對公費資訊進行判斷，判斷公司刻意隱藏的情形並給予負面的評價。 實證果發現非審計服務的提供對會計師獨立性產生負面影響，而在我國採門檻制公費揭露政策下，刻意隱藏公費資訊公司進行盈餘管理的可能性越大，若我國之公費揭露政策若能改為全面性揭露將對會計師獨立產生正面影響。此外，市場反應部份結果顯示投資人並未考慮公費資訊的內涵。 關鍵詞：非審計服務、門檻制公費揭露、會計師獨立性、裁量性應計 / Whether or not the purchase of non audit services (NAS) impairs audit independence is the focus of a growing body of accounting research in the U.S. Using the data of Taiwanese list firms, this paper examines whether the association holds in environment other than that of the United States. In addition, compared to that in the U.S., Taiwanese Securities and Futures Bureau requires firm to disclose information on the audit and nonaudit fees under some circumstances. The second objective of this paper, therefore, is to explore whether some firms meeting the disclosure threshold have an incentive to avoid the disclosure requirement by concealing audit fee from external investors and regulators, and whether there is difference in the independence between firms which should have met the disclosure threshold otherwise and firms disclosing nonaudit fees. Finally, I investigate whether premium given by market participants varies among these two groups. We find that the purchase of NAS impairs audit independence, consistent with prior studies. We also document that firms which should have met the disclosure threshold otherwise are more likely to conduct earnings management relative to other firms, as predicted. Finally, our empirical results show that market participants are not able to distinguish these two groups. Key words: non-audit services, disclosure threshold, audit independence, discretionary accruals

在行銷策略、品牌推廣中，廣告一直是不可獲缺的重要角色。因此如何有效的傳達廣告中產品的訊息、品牌的理念，讓消費者接收到商品及品牌的優點並且產生消費的意願，一直是廣告行銷者最大的挑戰。然而每一支廣告從拍攝購買播出時段往往需花上龐大之金額，是故欲拍攝廣告之廠商，希望將每一塊錢都花在刀口上，期望能以最適當之廣告型態來為其商品拍攝廣告，準確地達成廣告之目的。故本研究將國內5年來登記上映之電視廣告挑選八大商品類別作為研究對象，以廣告型態(代言人、手法、調性)及秒數作為研究變項，探討各商品類別的電視廣告與廣告型態間之關聯性，進而找出最適合各商品類別之廣告型態。 本研究使用卡方獨立性檢定、單因子變異數分析及羅吉斯廻歸等方法，將廣告代言人分為名人、素人及動畫；廣告手法分為故事式、生活片段式、名人推薦式、真人反應及意見式、一般廣告歌式、動畫廣告歌式、訊息直接敘述式等七種；廣告調性分為Kuso(幽默)、輕鬆、感性，研究各商品類別、廣告型態及廣告秒數間的關係。研究結果發現： 1. 廣告代言人中以素人之比例為最高、動畫之比例最少，而以名人之成長率最為穩定。 2. 廣告手法以生活片段式及訊息直接敘述式之比例為最高、動畫廣告歌式之比例最少，而以故事式及訊息直接敘述式之成長率最為穩定。 3. 廣告調性以輕鬆之比例為最高。 4. 不同商品類別傾向選擇不同之廣告代言人。 5. 不同商品類別傾向選擇不同之廣告手法。 6. 不同商品類別傾向選擇不同之廣告調性。 7. 不同廣告手法、廣告調性對於廣告播出秒數有顯著性差異。

本文主要研究支付給審計委員會較多的權益薪酬會不會影響到審計委員會的獨立性，從而支付較低的審計公費，選擇非產業專家的會計師。以2007至2015年間美國的上市公司為樣本，本研究發現審計委員會獲得的權益薪酬與審計公費，產業專家的會計師選擇呈負相關。此結果與預期一致，權益薪酬會誘導審計委員會妥協獨立性，從而買較少，品質較低的審計服務。