臺灣博碩士論文加值系統

本研究旨在探討審計委員會效率與財務報表可比較性之關聯。財務報表可比較性為一重要的財務報表品質特性，使財務報表使用者可以更有效率地做出投資決策。過去文獻多半僅探討準則的制定對於財務報表可比較性的影響，然而，SOX法的通過加強了審計委員會的職責，也強調了審計委員會對財務報表的影響力，並且明文要求審計委員會須對公司財務報表品質負責，而此一委員會是否充分發揮其職責，影響財務報表可比較性，目前仍未得到明確的結果。本研究以審計委員會之努力程度、規模，及財會專家作為審計委員會效率衡量指標，並依照Francis, Pinnuck, and Watanabe (2014)之研究衡量財務報表可比較性，實證結果發現：審計委員會之努力程度、規模皆與財務報表可比較性有顯著正相關，即審計委員會開會次數越多，或是人數越多，都能夠有效提升財務報表品質。但若人數太多，對財務報表可比較性之正向效果會減弱。本研究之研究成果可供財報使用者參考，於未來執行投資決策時能一併考量審計委員會之效率；並可提供準則制定者參考，於未來法規修訂時，可強化審計委員會之相關組成、開會次數以及人數上限等要求。

The controversy around the efficiency of audit committee and the importance of financial reporting quality is the basis for this study to investigate the audit committee characteristics and financial statement comparability. Prior studies almost focus on the effects of accounting standards’ preciseness on financial reports comparability. But, with the adoption of the SOX, the role of corporate government, especially the audit committee’s efficiency, in the production of comparability has been ignore. As a result, the goal of this study is to complement this gap in the literature. The results show that audit committee’s efficiency, which is measured by the meeting frequency and size, affects its financial statement comparability. More specifically, the effect of audit committee on comparability is strong for firm with more directors on the audit committee, as well as those audit committees who put more effort into it. However, this study also find that too many people in audit committee will mitigate the positive effect of the efficiency of audit committee on the financial statements’ comparability. Overall, these results provide insight for regulators and the auditing profession about the potential consequences of the proposed regulatory changes and the potential reasons for determining the comparability.

摘要 I
Abstract II
目錄 III
圖目錄 IV
表目錄 V
第壹章、前言 1
第一節、研究背景與動機 1
第二節、研究目的 5
第三節、研究架構 6
第貳章、文獻探討 8
第一節、財務報表可比較性 8
第二節、審計委員會效率 11
第參章、研究設計 15
第一節、假說發展 15
第二節、變數衡量 17
第三節、實證模型 21
第四節、樣本選取與資料來源 23
第肆章、實證結果 26
第一節、敘述性統計與Pearson相關性分析 26
第二節、實證結果分析 30
第伍章、結論與建議 36
第一節、研究結論 36
第二節、研究貢獻 37
第三節、研究限制與未來研究建議 38
參考文獻 39
附錄、可比較性之衡量方式 43

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