審計委員會財務、金融專家與盈餘保守性

Abstract

本篇論文參考Nigar Sultana (2013)之研究設計，採用Basu (1997)和Ball and Shivakumar (2005)的模型，針對台灣上市公司進行兩個議題的研究。首先，第一個議題探討已設置審計委員會的上市公司，是否比未設置審計委員會的上市公司還傾向盈餘保守性？第二個議題則將審計委員會中的財務、金融專家進一步區分為會計背景和非會計背景，以此來檢視不同類型財務、金融專家對盈餘保守性的影響。 本研究的實證結果發現，當上市公司設置審計委員會後，確實比未設置審計委員會的上市公司還傾向盈餘保守性。本研究也更進一步發現擁有會計背景的審計委員會委員是最主要能促進盈餘保守性的財務、金融專家，此發現與Nigar Sultana (2013)對澳洲市場的研究結果相同。

Base on the research design of Nigar Sultana (2013), this study uses the model designing by Basu (1997) as well as Ball and Shivakumar (2005) to research the listed companies that have set up audit committees in Taiwan from 2010 to 2016. There are two issues in this study. At first, we discuss whether there are more tendencies to earnings conservatism by setting up audit committee or not. Second, we try to find out whether members with different backgrounds in audit committees will have different impact on earnings conservatism by dividing financial experts into having accounting backgrounds and having non-accounting backgrounds. The empirical result of this study shows that there are more tendencies to earnings conservatism by setting up audit committee. The result of this study also shows that audit committees including members who have accounting financial expertise are more likely to contribute to the effectiveness of the audit committee in improving the quality of financial reporting rather than including non-accounting backgrounds members, and the result is just the same as the research of Nigar Sultana (2013).