本研究以2007年至2013年台灣上市櫃公司作為研究對象，探討審計委員會之設置對財務報表公佈時間落差之影響。

實證結果顯示，審計委員會虛擬變數與財務報表公佈時間落差呈現顯著負相關、審計委員會虛擬變數與審計報告時間落差亦呈現顯著負相關，即相較於未設置審計委員會之公司而言，設置審計委員會之公司，財務報表公佈時間落差及審計報告時間落差均愈短。

本研究另進行額外敏感性測試，以審計委員會獨立董事人數取自然對數進行測試；其次以電子業重新進行測試，實證結果與主測試結論一致。

This study aimes to examine the impact of audit committee setup on financial report lag. The sample of this study consists of public companies listed on TSE and OTC from 2007 to 2014 in Taiwan.
The empirical results show that financial report lag is significantly negative-related with dummy variable for audit committee setup; in addition, audit report lag is significantly negative-related with dummy variable for audit committee setup. Thses results prove that financial report lag and audit report lag are shorter in the companies with audit committee than companies without audit committee.
This study conducts several sensitivity tests, including replacing dummy variable for audit committee setup by natural log of number of independent director in audit committee, and electronics subsample test. The results of these sensitivity tests are consistent with the main examination.

第一章 緒論..........................................................1
第一節 研究動機..................................................1
第二節 研究目的..................................................4
第三節 研究架構..................................................5
第二章 文獻探討..................................................7
第一節 審計委員會之發展及相關文獻.................7
第二節 財務報表時效性相關文獻.......................12
第三章 研究方法.................................................19
第一節 研究假說.................................................19
第二節 實證模型與變數定義................................22
第三節 研究期間、資料來源及樣本選取………...29
第四章 實證結果與分析.......................................32
第一節 敘述性統計.............................................32
第二節 相關係數分析.........................................35
第三節 實證結果分析.........................................38
第四節 敏感性分析.............................................46
第五章 結論與建議.............................................56
第一節 研究結論.................................................56
第二節 研究限制.................................................58
第三節 研究建議.................................................59
附錄.....................................................................60
參考文獻.............................................................62

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