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| Title: | 審計委員會成員專業背景與盈餘管理之關聯
The Association between the Members’ Professional Background of the Audit Committee and Earnings Management |
| Authors: | 陳照昇
Chen, Chao-Sheng |
| Contributors: | 郭弘卿
陳照昇
Chen, Chao-Sheng |
| Keywords: | 審計委員會
專家
盈餘管理
Audit committee
Experts
Earnings Management |
| Date: | 2020 |
| Issue Date: | 2020-07-01 13:34:50 (UTC+8) |
| Abstract: | 本研究欲探討我國2016年至2018年上市櫃公司中，有設置審計委員會者，其成員專業背景能否具備抑制盈餘管理之效果。本研究將審計委員會成員區分為財會、法律及產業三種類型之專家，並研究當審計委員會中存有越多種類之專家時，其盈餘管理程度是否越低，使審計委員會能夠發揮其功能，並提高財務報導資訊品質。結果顯示，當審計委員會存有越多種類專家時，盈餘管理呈顯著負相關。此外，本研究進一步判斷其抑制效果是否與產業專家有關，因此將研究樣本區分為具有產業專家以及不具有產業專家兩組，並觀察財會專家及法律專家與盈餘管理之關聯性，結果顯示，當審計委員會存有產業專家時，財會專家其盈餘管理呈顯著負相關，而法律專家並不具備抑制效果，亦即產業專家能與財會專家共同發揮其職責，以達到抑制盈餘管理之效果。
This study wants to examine the effect between Audit Committee members’ professional background and earnings management, if it can suppress earnings management. We have identified the Audit Committee as an expert in the three types of accounting, legal and industry and study if more types of experts are in the Audit Committee, the lower level of earnings management. Audit Committees are able to improve the quality of financial reporting information. Our results show that when Audit Committee have more types of experts, the lower of earnings management. In addition, this study further determines whether its effect is related to industry experts. So we divided sample into two groups. One group has industry experts and another does not. The results show that when the Audit Committee has industry experts, its earnings management is significantly negatively correlated. It means that industry experts can work with other types of experts to play their roles to suppress earnings management. |
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| Description: | 碩士
國立政治大學
會計學系
107353028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353028 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000619 |
| Appears in Collections: | [會計學系] 學位論文
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