獨立董事與審計委員會對盈餘管理之影響

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Title:	獨立董事與審計委員會對盈餘管理之影響
Authors:	許雅涵
Contributors:	會計學系
Keywords:	獨立董事 independent directors 審計委員會 audit committee
Date:	2012
Issue Date:	2012-11-20 10:25:40 (UTC+8)
Abstract:	本研究探討2002年至2010年國內獨立董事與審計委員會對盈餘管理之影響，以公開資訊觀測站中之公司為研究對象。本研究以裁決性應計數作為盈餘管理衡量指標，探討設置獨立董事與盈餘管理呈顯著負相關，此代表公司有設置獨立董事後，盈餘管理程度較低；且探討是否獨立董事席次比例愈高，盈餘管理程度愈低，實證結果顯示不顯著；同時研究結果顯示設置審計委員會與盈餘管理呈負相關且顯著，表示公司有有設立審計委員會後，愈能抑制盈餘管理行為。本研究更進一步將裁決性應計數樣本區分為正值組與負值組，結果顯示獨立董事席次比例與裁決性應計數負值組呈顯著負相關，此代表獨立董事席次愈高，愈能抑制企圖調降盈餘之企業；且結果亦顯示設置審計委員會與裁決性應計數正值組呈顯著負相關，此代表公司有設置審計委員會後愈能抑制其企圖調升盈餘。 This research investigates the influence of establishment both independent directors and audit committee on earnings management. The research samples are selected from the Market Observation Post System of Taiwan from 2002 to 2010. This study adopts discretionary accruals as the measurement indicators of earnings management. The re-sults show that the establishment of independent directors is significantly negative asso-ciated with earnings management. This means that the companies have established in-dependent directors with less extent of earnings management. In addition, this research examines whether there are more numbers of independent directors with less extent of earnings management. The empirical results show that it is not significantly associated. Moreover, the establishment of audit committee is not significantly associated with earnings management. This shows that the companies have established audit committee system likely confining the act of earnings management. This research further classifies the samples of discretionary accruals as positive group and negative group . The results show that the proportion of independent direc-tors is significantly negative associated with the companies in negative group. This means that the higher numbers of independent directors are, the more reducing earnings’ companies confine. The results also show that the audit committee is significantly nega-tive associated with the companies in positive group. This implies that companies have established audit committee likely confining their earnings increase.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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