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，且逐步擴大強制設立審計委員會以取代監察人制度之公司範疇。然而至2015年為止，我國已設置審計委員會之上市（櫃）公司家數僅占總數的33%，顯示監察人仍普遍存在於我國公司治理機制當中，因此主管機關仍有規範該制度之必要性。本研究係採實質盈餘管理作為財務報表品質之代理變數，以衡量監察人的監督效能，樣本為2007~2015年之我國上市（櫃）公司，首先測試監察人制度與財務報表品質之關係，再進一步探討加入學歷、性別及財會專業背景等特性後之調節效果。實證結果顯示，監察人制度與財務報表品質並無顯著關係，然而監察人學歷愈高，監察人中至少有一位女性或財會專業背景之成員，皆可顯著抑制公司的實質盈餘管理行為，進而更加提升財務報表品質。故本研究建議主管機關，應就監察人之資格加以規範，以改善監察人之監督職能。

In order to strengthen corporate governance, Taiwan amended Securities and Exchange Act to introduce independent directors and audit committee system in 2006, and gradually expands the mandatory establishment of the audit committee to replace the supervisor system. By 2015, however, the number of listed companies has set up audit committee accounted for only 33% of total, indicating that the supervisors are still prevalent in the corporate governance mechanism in Taiwan, so the authorities still have the necessity to regulate the supervisor system. In this study, the real earnings management was used as the proxy of the financial reporting quality, to measure the effectiveness of supervisors. Listed companies in Taiwan from 2007~2015 are used as the sample. This study first examines the relationship between supervisor and financial reporting quality, then investigates the moderating effects of education, gender and professional background. The empirical results show that supervisor has no significant impact on financial reporting quality, but higher education degree, at least one member is female or have professional background of supervisor can significantly inhibit the company's real earnings management behavior, and further enhance financial reporting quality. Therefore, this study recommends that the authority should regulate the qualifications of the supervisor in order to improve the supervisory function.

中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表次 v
第一章　前言 1
第二章　文獻回顧與假說形成 5
　第一節　財務報表品質　5
　第二節　監察人與審計委員會　6
　第三節　公司治理相關人員特性文獻　9
第三章　研究設計 13
　第一節　研究模型　13
　第二節　變數定義　14
第四章　實證結果 20
　第一節　樣本篩選　20
　第二節　敘述性統計與單變量分析 23
　第三節　相關性分析 26
　第四節　迴歸結果　28
　第五節　額外測試　34
第五章　結論與建議 42
　第一節　實證結果　42
　第二節　研究建議　43
　第三節　研究限制　43
參考文獻 44

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