臺灣博碩士論文加值系統

　　為強化公司治理機制，我國於2006年修訂證券交易法，導入獨立董事與審計委員會制度。且逐步擴大強制設置審計委員會之公司範疇，故審計委員會在未來公司治理機制中，扮演重要監督者之角色。本研究係採實質盈餘管理檢視審計委員會之監督能力，樣本為2009~2015年之我國上市（櫃）公司，首先測試設置審計委員會之公司與實質盈餘管理間之關係，同時考量選擇性偏誤之問題。再進一步探討審計委員會成員之性別、學歷及會計財務專業背景等特性是否有助於提升委員會之監督能力。實證結果顯示，考量選擇性偏誤下，審計委員會與實質盈餘管理並無顯著關係。而審計委員會委員若具有會計或財務專家之比例越高，實質盈餘操弄程度越高。審計委員會成員之性別與學歷，與實質盈餘管理則無顯著相關。

In order to strengthen corporate governance, Taiwan amended Securities and Exchange Act to introduce independent directors and audit committee system in 2006, and gradually expand the mandatory establishment of the audit committee. So the audit committee will play the most important role of supervision in the future corporate governance mechanism. This study used real activities management to examine the supervisory of audit committee. The sample is the listed company in Taiwan from 2009 to 2015. First, we test the relationship between the company setting up the audit committee and the real activities management, also consider the problem of selection bias. And further examine whether the characteristics such as gender, education and professional background of the audit committee members will help to enhance the supervisory capacity. The empirical results show that audit committee has no significant impact on real activities management when the selection bias is considered. And the higher proportion of the accounting or financial experts in audit committee lead to higher manipulation of real activities management. The gender and eduaction of the audit committee members are not significantly related to real activities management.

中文摘要 i
英文摘要 ii
致謝 iii
目錄 iv
表次 v
壹、前言 1
貳、文獻探討4
一、審計委員會相關規範4
二、審計委員會獨立性相關文獻7
三、董事特性相關文獻8
參、研究設計12
一、第一階段模型與變數定義12
二、第二階段模型與變數定義14
肆、研究結果21
一、樣本篩選21
二、敘述性統計與單變量分析24
三、相關性分析28
四、實證結果32
五、額外測試38
伍、結論40
參考文獻41

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