政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139685

政大典藏 > Journals of NCCU > International Journal of Accounting Studies > Journal Articles > Item 140.119/139685

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139685

Title:	審計委員會設置及其品質與盈餘穩健性 The Establishment and Quality of Audit Committees and Earnings Conservatism
Authors:	李建然 Lee, Jan-Zan 廖秀梅 Liao, Hsiu-Mei
Contributors:	會計評論
Keywords:	審計委員會品質 ;公司治理 ;盈餘穩健性 Audit committee quality ;Corporate governance ;Earnings conservatism
Date:	2022-01
Issue Date:	2022-04-08 16:06:27 (UTC+8)
Abstract:	本文針對2007年至2014年在臺灣證券交易所及櫃檯買賣中心交易之上市（櫃）公司為研究樣本，探討公司設置審計委員會與報導盈餘穩健性之關聯性，並進一步分析審計委員會的品質是否會影響公司盈餘穩健性的程度。本文衡量審計委員會品質的方式係包括審計委員會規模、召集人或成員具備專業性（財務專長、公司治理專長）及活動力（開會次數、出席狀況）等多項指標。實證結果發現，相對於未設置審計委員會的公司，有設置審計委員會的公司，其盈餘穩健性較高。此外，本文進一步分析發現，當審計委員會規模愈大，公司的盈餘穩健性會愈高；而當審計委員會具備財務專長之人數愈多及成員開會出席率愈高時，公司的盈餘穩健性會愈低。 Using firms listed in the Taiwan Stock Exchange (TSE) and Taipei Exchange (TPEx) from 2007 to 2014 as a sample, this study examines the effects of the establishment and quality of audit committees on earnings conservatism. The audit committee quality is measured by multiple indicators including the size of the audit committee, whether the convener or members have expertise in financial or corporate governance, and the activities of the audit committee (i.e., the frequency of meetings and members` attendance). The empirical results indicate that the firms with audit committees have significantly conservative earnings than those without audit committees. Further analysis shows that the firms with larger audit committee size tend to report more conservative earnings, and the firms with more members with financial specialization and more frequent audit committee members` attendance tend to report less conservative earnings.
Relation:	會計評論, 74, 151-192
Data Type:	article
DOI link:	https://doi.org/10.6552/JOAR.202201_(74).0004
DOI:	10.6552/JOAR.202201_(74).0004
Appears in Collections:	[International Journal of Accounting Studies] Journal Articles

Files in This Item:

File	Description	Size	Format
108.pdf		495Kb	Adobe PDF2	189	View/Open

社群 sharing

Loading...