臺灣博碩士論文加值系統

由於國內外企業弊案頻傳，我國於2006年修訂公布證券交易法第14條之4，規定公開發行公司應擇一設置審計委員會或監察人，亦即公開發行公司得維持目前董事及監察人併存之雙軌制，或在董事會下設置審計委員會替代監察人。希望藉此提升公司財務報表品質，降低財務報表舞弊的機會。本研究以盈餘管理和財務報表重編代理財務報表品質，並以2007年至2013年間之上市、櫃公司為研究對象。實證結果顯示，設置審計委員的公司較不會進行盈餘管理和發生財務報表重編；而審計委員會女性委員比例愈高，對於增強財務報表品質，沒有顯著的影響；財會專長委員比率愈高，則會增強財務報表品質。本研究結果將有助於判斷設置審計委員會與否，以及委員性別與財會專長和財務報表品質的關聯性。

Due to the reoccurring corruptions and scandals of domestic and foreign corporations, our government had amended Article 14-4 of Securities and Exchange Act in 2006 to require every public company should set up either audit committee or supervisors for its own, so that each public company could maintain the current coexisting dual system between directors and supervisors or to set up an audit committee within the board for substitution of supervisors. The objective of Article 14-4 of Securities and Exchange Act is to increase the quality of financial statements and reduce corruptions and frauds at the same time. The earnings management and financial restatement in this study are used to proxy the quality of financial statements, and the companies listed in OTC or TSE from 2007 to 2013 are chosen for the samples of this research. The empirical results show that the companies which have their own audit committee are less likely to manage earnings or to restate financial statements, the results also show that the ratio of female members of audit committee does not have significance impact on the quality of financial statements, but the higher ratio of financial expertise members could bring better quality of financial statements. The results of this study will not only help establish a better understanding whether or not to set up an audit committee, but also demonstrate the connections between the gender or financial expertise of committee and the quality of financial statements.

目 錄
中文摘要....…………………………………………………………….…………...…...I
英文摘要………………………………………………………..…………………........II
致謝……………………………………………………………………………….……III
目錄………………………………………………………………….……………....…IV
表目錄………………………………………………………..……..……………......…V
圖目錄………………………………………………………..…………….……......... VI
第壹章 緒論…………………………………………………….…………………1
第一節 研究背景………………………………………..……………..….…1
第二節 研究動機與目的………………………………………..……...……2
第三節 研究架構……………………………………………...………..……3
第貳章 文獻探討與假說發展………………………………………….…………5
第一節 財務報表品質……………………………………………………….5
第二節 審計委員會…………………………………………..………..…….7
第三節 女性特質………………………………………………...……..........9
第四節 財會專長………………….…………………………...……..…….10
第參章 資料來源與研究方法………………………………………..………….12
第一節 資料來源……………………………………………….........……..12
第二節 樣本選取………………………………………………...……..…..12
第三節 實證模型與變數衡量………………………………….........……..14
第肆章 實證結果與分析……………………………………………………..….18
第一節 敘述性統計分析…………………………………….…………..…18
第二節 相關性分析…………………………………………….........……..20
第三節 單變量檢定………………………………………………...……....23
第四節 實證分析結果…………………………………………….........…..24
第五節 敏感性分析………………………………………………….……..27
第伍章 研究結論與限制…………………………………………………..…….40
第一節 研究結論………………………………………………...……..…..40
第二節 研究限制………………………………………………….........…..40
參考文獻…………………………………………………………………….……41

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