臺灣博碩士論文加值系統

本研究旨在探討銀行業審計委員會制度與監察人制度的採用，何者對於抑制公司盈餘管理的行為有較大的監督效果。樣本期間為2010年至2014年，探討審計委員會制度與監察人制度對公司盈餘管理抑制性之關聯，進而，本文亦詳細檢驗此兩種監督機制的三種特性對盈餘管理抑制性之關聯。實證結果指出，對於銀行從事盈餘管理的行為，審計委員會制度比起監察人制度更具有一定程度的抑制效果。至於特性方面，審計委員會與監察人中具會計專家無法有助於減緩公司盈餘管理之程度；審計委員會與監察人中有女性成員對於盈餘管理之程度也無顯著影響；審計委員會與監察人忙碌程度雖與盈餘管理之程度呈正相關但未達顯著水準，本研究並未發現這些關係之間的任何顯著差異。

The purpose of this study aims to explore whether the original supervisory system or new audit committee system could effectively constrain corporate earnings management. The sample period covers 2010 to 21 14. This study first examines the relation between audit committee versus supervisory and corporate earnings management. Furthermore, this study examines the impact of the three characteristics of these two governing systems on restraining earnings management. The above three characteristics include the female proportion, accounting expert proportion, and the level of busyness. The empirical results indicate that audit committee has stronger monitoring effects on restraining the corporate earnings management than supervisors. As for governing members’ characteristics, both audit committee and supervisors could not significantly mitigate the magnitude of banks’ earnings management.

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究實證意涵與貢獻 3
第四節 研究架構 4
第貳章 文獻回顧與假說建構 6
第一節 審計委員會與監察人相關規範 6
一、董事會相關規範 6
二、監察人相關規範 11
第二節 審計委員會與監察人制度 12
第三節 審計委員會成員、監察人成員的專業性 13
第四節 審計委員會成員、監察人成員的性別 13
第五節 審計委員會成員、監察人成員的忙碌程度 14
一、聲譽效果 14
二、忙碌效果 15
第六節 金融業壞帳估計模型 15
第叁章 研究設計 18
第一節 樣本選取及資料來源 18
第二節 研究模型之建立 19
第三節 變數定義與衡量 20
第肆章 實證結果與分析 24
第一節 樣本敘述統計量 24
第二節 相關分析 26
第三節 單變量分析 28
第四節 迴歸模式 28
一、設置審計委員會與裁決性壞帳絕對值迴歸結果 28
二、審委成員或監察人之特性與裁決性壞帳絕對值迴歸結果 30
三、審委成員或監察人之會計專長與裁決性壞帳絕對值迴歸結果 31
四、審委成員或監察人之性別與裁決性壞帳絕對值迴歸結果 32
五、審委成員或監察人之忙碌程度與裁決性壞帳絕對值迴歸結果 33
第五節 進一步分析 34
一、以裁決性壞帳結果為正值或負值區分樣本 34
第伍章 結論與建議 36
參考文獻 37

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