Audit committees and systematic risk: Evidence from Taiwan's regulatory change

Huang Hsu-Huei

首页> 外文期刊>The North American journal of economics and finance >Audit committees and systematic risk: Evidence from Taiwan's regulatory change

【24h】

Audit committees and systematic risk: Evidence from Taiwan's regulatory change

机译：审计委员会与系统性风险：来自台湾法规变化的证据

获取原文

获取原文并翻译 | 示例

掌桥外文数据库（机构版） >>

开具论文收录证明 >>

文献代查 >>

页面导航

摘要
著录项
相似文献
相关主题

摘要

This study examines the changes in the systematic risk of firms listed in the Taiwan stock market following the initial establishment of audit committees. While the results show that the changes in systematic risk are insignificant for the overall sample of firms, I do find that corporate governance influences the changes in systematic risk for the low-growth firms. Specifically, the low-growth firms with lower insider shareholdings, with a pyramidal ownership structure, not controlled by a family, or audited by one of the Big 4 accounting firms tend to enjoy the benefits of experiencing a decline in systematic risk following the establishment of the audit committee.

机译：这项研究研究了在最初建立审计委员会之后在台湾股票市场上市的公司的系统风险的变化。虽然结果表明系统风险的变化对公司整体样本而言微不足道，但我确实发现公司治理会影响低增长公司的系统风险变化。具体而言，内部人持股量较低，金字塔结构的所有权结构，不受家族控制或未经四大会计师事务所之一审计的低成长公司往往会享受以下好处：审核委员会。

著录项

来源
《The North American journal of economics and finance》 |2019年第1期|477-491|共15页
作者
Huang Hsu-Huei;
展开▼
作者单位

Natl Univ Kaohsiung, Dept Finance, 700 Kaohsiung Univ Rd, Kaohsiung 81148, Taiwan;

展开▼
收录信息
原文格式 PDF
正文语种 eng
中图分类
关键词
Audit committee; Agency problem; Corporate governance; Growth opportunities; Ownership structure;

机译：审计委员会;机构问题;公司治理;增长机会;所有权结构;

相似文献

外文文献
中文文献
专利

1. Audit committees and systematic risk: Evidence from Taiwan's regulatory change [J] . Huang Hsu-Huei The North American journal of economics and finance . 2019,第Jana期

机译：审计委员会和系统风险：来自台湾监管变革的证据
2. Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange [J] . Ben K. Agyei-Mensah, Michael Yeboah International journal of managerial and financial accounting . 2019,第2期

机译：有效的审计委员会，审计质量和收益管理：加纳证券交易所的证据
3. Voluntary Adoption of Audit Committees, Ownership Structure and Firm Performance: Evidence from Taiwan [J] . Chiu Junmao, Chung Huimin, Hung Shih-Chang Emerging Markets Finance & Trade . 2021,第4a6期

机译：自愿通过审计委员会，所有权结构和公司绩效：来自台湾的证据
4. Family firms and audit risks: The role of audit committee financial expertise [C] . Ismail Wan Adibah Wan, Kamarudin Khairul Anuar 2012 IEEE Symposium on Business, Engineering and Industrial Applications. . 2012

机译：家族企业与审计风险：审计委员会财务专业知识的作用
5. Are the regulatory reforms working? Evidence from audit committee members' selection of auditors. [D] . Looknanan-Brown, Veena. 2011

机译：监管改革是否有效？审计委员会成员选择审计师的证据。
6. Effective audit in general practice: a method for systematically developing audit protocols containing evidence-based review criteria. [O] . R C Fraser, K Khunti, R Baker, 1997

机译：一般实践中的有效审核：一种系统地制定包含基于证据的审核标准的审核协议的方法。
7. Non-executive directors and the changing nature of audit committees: Evidence from UK audit committee chairmen [O] . Brian Windram, Jihe Song 2004

机译：非执行董事和审计委员会的变化性质：来自英国审计委员会主席的证据

Audit committees and systematic risk: Evidence from Taiwan's regulatory change

摘要

著录项

相似文献

相关主题

期刊订阅