臺灣博碩士論文加值系統

本研究以 2007 年至2013 年台灣非金融業上市、櫃公司為樣本，探討設置審計委員會及其品質，對於公司盈餘品質是否有影響，其中審計委員會的品質指標包含審計委員會規模、成員會計或財務專長、召集人是否具備會計或財務專長、開會次數、成員實際出席率及成員兼任獨立董事數。實證結果顯示，設置審計委員會與否對於提升公司盈餘品質的影響並不是很明顯。其次，針對有設置審計委員會的樣本，探討審計委員會個別品質指標與盈餘品質的關聯性，結果發現僅審計委員會中會計或財務專家之係數與預期方向一致，顯示當審計委員會中會計或財務專家比例越高時越能抑制盈餘管理幅度，並提升盈餘品質。此外，當審計委員會裡的成員越多時，每個委員對盈餘品質的意見反而不一致，不但會造成相關議題無法充分的討論及溝通，讓審計委員會運作的效率變差，因此無法達到監督財務報導的效果。

In this study, we use non-financial Taiwanese public firms from 2007 to 2013. This research investigates whether formation of an audit committees and the quality of an audit committees are associated with improved earnings quality. The quality indicators contains the size of the audit committee, members of the accounting or financial expertise, chairman having accounting or financial expertise, frequency of meetings, members’ attendance and number of members serving the independent directors. The empirical results show that there is no relationship between formation of an audit committees and earnings quality. However, for those companies with established audit committees, our results indicate that firms with more accounting experts in audit committees have the effects on constraining accrual earnings management and improving earnings quality. In addition, larger audit committees may cause the operation inefficient and couldn’t achieve the effect of supervision of financial reporting. Because each member have their own thought, so the issues can’t be fully discussed and communication.

目錄...................................................................... I
表目錄.................................................................... II
第一章 緒論.................................................................1
第一節 研究背景及動機........................................................1
第二節 研究目的及問題........................................................2
第三節 研究架構.............................................................2
第二章 文獻回顧.............................................................3
第一節 審計委員會制度........................................................3
第二節 設置審計委員會與盈餘品質...............................................7
第三節 審計委員會品質與盈餘品質..............................................10
第三章 研究方法............................................................14
第一節 變數衡量............................................................14
第二節 實證模型............................................................19
第三節 樣本選取與資料來源...................................................22
第四章 實證結果............................................................23
第一節 敘述性統計資料.......................................................23
第二節 差異性檢定與迴歸結果..................................................28
第三節 敏感性分析.......................................................... 34
第五章 研究結論與建議.......................................................38
第一節 研究結論............................................................38
第二節 研究建議............................................................38
第三節 研究限制............................................................39
參考文獻..................................................................40

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