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系統識別號 U0026-2208201617561900
論文名稱(中文) 我國審計委員會財務會計專業與盈餘管理行為之研究
論文名稱(英文) The Effect of Audit Committee Finance and Accounting Expertise on Earnings Management Behavior in Taiwan
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 104
學期 2
出版年 105
研究生(中文) 蔡嘉農
研究生(英文) Chia-Nung Tsai
學號 R87991156
學位類別 碩士
語文別 中文
論文頁數 55頁
口試委員 指導教授-黃華瑋
口試委員-謝喻婷
口試委員-劉哲宏
中文關鍵字 盈餘管理行為  審計委員會  財會專業 
英文關鍵字 earnings management behavior  audit committee  finance and accounting expertise 
學科別分類
中文摘要 本研究主要探討審計委員會及審計委員會成員具備財務或會計專業與盈餘管理之關係。實務上企業界常以盈餘管理的方法來迎合零盈餘或前期盈餘門檻的預期,本研究以達成此門檻作為盈餘管理代理變數進行研究。參照Klein(2002)、Xie et al.(2003)、Laux and Laux (2009)等過去文獻的作法以是否設置審計委員會為衡量標的,並進一步將審計委員會與盈餘管理之研究延展至審計委員會成員具財務或會計專長對此類盈餘管理行為是否有影響。
本研究以2007至2014年,台灣上市上櫃公司為研究對象,以Logistic迴歸分析方法進行。實證結果顯示,公司設置審計委員會可降低盈餘管理,審計委員會成員具財務或會計專業亦可降低盈餘管理。本研究在使用不同的盈餘管理衡量下,增強了先前研究審計委員會財會專業與盈餘管理的文獻。
英文摘要 This study explored the effect of Taiwan audit committee members’ financial and accounting expertise on corporate earnings management. This study used meeting zero earnings or the previous year earnings threshold expectations as earnings management proxy variables. Referring to Klein (2002), Xie et al. (2003), Laux and Laux (2009) and other prior literature, I studied whether audit committee existence, and finance/accounting expertise influence earnings management.
Using data of Taiwan listed firms from 2007 to 2014, the empirical results showed that the audit committee existence and audit committee members with financial or accounting expertise can reduce earnings management behavior proxied by meeting zero earnings or the previous year earnings threshold expectations. This study employed alternative measure of earnings management behavior to reinforce the findings of extant audit committee and earnings management literature.
論文目次 第一章緒論 1
第一節研究動機 1
第二節研究目的 2
第三節研究流程 3
第四節研究架構 5
第二章文獻探討 6
第一節盈餘管理相關文獻 6
第二節審計委員會財會專業相關文獻 10
第三節我國審計委員會與獨立董事財會專業相關規定 17
第四節假說發展 18
第三章研究方法 21
第一節實證模型之建立 21
第二節變數說明 23
第三節資料來源及樣本選取 27
第四章實證結果分析 33
第一節樣本資料分析 33
第二節迴歸分析 41
第五章結論與建議 47
第一節研究結論 47
第二節研究限制與建議 48
參考文獻 49

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