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系統識別號 U0026-0908201915242000
論文名稱(中文) 審計委員會設置及其特性與盈餘品質之關聯─銀行業之證據
論文名稱(英文) The Association between Audit Committee Characteristics and Earnings Quality - Evidence from the Banking Industry
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 107
學期 2
出版年 108
研究生(中文) 李汶珊
研究生(英文) Wen-Shan Lee
學號 R87051427
學位類別 碩士
語文別 中文
論文頁數 44頁
口試委員 指導教授-黃華瑋
口試委員-顏盟峯
口試委員-周庭楷
中文關鍵字 審計委員會  女性比例  財務會計專家比例  盈餘品質 
英文關鍵字 Audit committee  proportion of women  proportion of financial or accounting experts  Earning quality 
學科別分類
中文摘要 本研究以我國2013年至2017年銀行業為研究對象,採用裁決性壞帳作為盈餘品質衡量變數,藉以探討審計委員會之設置及其特性與盈餘品質之關係。實證結果顯示,設置審計委員會對於增進盈餘品質之效果並不顯著,又審計委員會特性中,僅女性比例與盈餘品質顯著正相關,其餘特性諸如審計委員會規模、財務會計專家比例及開會次數則不顯著。若進一步區分向上盈餘管理及向下盈餘管理,可發現財務會計專家與向上盈餘管理呈現顯著正相關。由實證結果推測,我國審計委員會制度施行時間尚短,現階段尚無法充分發揮應有之功效。

關鍵字:審計委員會、女性比例、財務會計專家比例、盈餘品質
英文摘要 The article will take the banking industry from 2013 to 2017 as the research object to study and explore the association between the audit committee characteristics and earnings quality. Using discretionary component of loan loss provisions as earnings quality proxy variable, we find that audit committee is insignificant with earnings quality. Also, only the percentage of female in audit committee is positive with earnings quality, and other characteristics are insignificant. Furthermore, we find audit committee members with financial or accounting expertise is positive with upward earning management.

Key words: Audit committee, proportion of women, proportion of financial or accounting experts, Earning quality
論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討 5
第一節 銀行業盈餘管理相關文獻 5
第二節 審計委員會相關文獻 6
第三節 研究假說 8
第三章 研究方法 10
第一節 實證模型 10
第二節 變數說明 11
第三節 資料來源及樣本選取 14
第四章 實證結果與分析 15
第一節 樣本資料分析 15
第二節 迴歸分析 20
第三節 額外分析 33
第五章 結論與建議 37
第一節 研究結論 37
第二節 研究限制與建議 38

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