審計委員會與資訊揭露及盈餘品質之關聯性研究：聯立方程模型之應用

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Title:	審計委員會與資訊揭露及盈餘品質之關聯性研究：聯立方程模型之應用
Authors:	李孟翰
Contributors:	會計學系
Keywords:	審計委員會 audit committee 資訊透明度 information transparency 盈餘品質 earnings quality 聯立方程模型 simultaneous equation models
Date:	2012
Issue Date:	2012-11-20 11:00:10 (UTC+8)
Abstract:	近幾年，由於國內企業之家族、集團企業特性的影響與法規制度未能切實執行，致使董事會與監察人未能發揮應有的功能，因而引進不具利害關係的獨立董事、獨立監察人、審計委員會，期以改善公司內部治理機制不佳的情形。本研究之目的，一為研究設置審計委員會，對於公司之資訊揭露程度是否具有提升之功能；二為研究設置審計委員會，對於公司之盈餘品質是否具有提升之功能。本研究以2010年之電子產業之上市上櫃公司為研究對象，樣本共601筆，再進一步將樣本分為上市公司及上櫃公司來探討，其中上市公司共313筆，上櫃公司288筆，運用多元回歸及聯立方程模型進行分析，主要實證結果顯示設置審計委員會對資訊揭露程度之影響在全部樣本及上市公司中有顯著影響；然而在上櫃公司中並無顯著影響。設置審計委員會對盈餘品質之影響在上市公司中有顯著影響；然而在全部樣本及上櫃公司中並無顯著影響。設置審計委員會與資訊揭露程度及盈餘品質之影響在上市公司中有顯著交互影響，然而在全部樣本及上櫃公司中並無顯著交互影響。 The characteristics of family controlling and business group in domestic corpora-tions influence the function of board of directors in recent years. By introducing the independent director and supervisor and audit committee, the authoritative regulators hope to improve the corporate governance. The purpose of this study is to investigate whether the audit committee is beneficial to information transparency and earnings quality. This research has collected 601 samples, which are from the Taiwan Securities Exchange during the period 2010 and selected the electronics industry. Further, sample was divided into listed companies and OTC companies to explore, listed companies accounted for 313 samples, OTC companies accounted for 288 samples. This research method applies multiple regression analysis and simultaneous equation models and the empirical results show that setting the audit committee in all samples and listed companies samples have a significant impact on information transparency; however, there’s no significant effect on the OTC companies. Setting the audit committee in listed companies samples have a significant impact on earnings quality; however, there’s no significant effect on the all samples and OTC samples. Setting the audit committee in listed companies samples have a significant interactive impact among information transparency and earnings quality.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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