股權結構與審計委員會對盈餘管理影響之研究：以上市櫃公司電子業為例

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Title:	股權結構與審計委員會對盈餘管理影響之研究：以上市櫃公司電子業為例 The Influence from Both Ownership Structure and Audit Committee on Earnings Management: A Case Study of the Listed Companies in Electronic Industry
Authors:	林勁豪 Lin, Chin Hao
Contributors:	會計學系
Keywords:	股權結構審計委員會盈餘管理 ownership structure audit committee earnings management
Date:	2013-06
Issue Date:	2013-10-22 13:57:22 (UTC+8)
Abstract:	近幾年來，國內外企業陸續爆發財務危機及舞弊案，如安隆與力霸等事件，從這些舞弊案件中顯示公司治理長久以來的缺陷，因此美國在2002年通過沙氏法案(Sarbanes-Oxley Act)，規定上市公司須設置審計委員會，對審計委員會的定位及功能、獨立性、與會計師均有明確規定。本研究之目的為研究股權結構與審計委員會對盈餘管理是否有影響？本研究以2009至2011之台灣電子產業上市櫃公司為研究對象。主要實證結果顯示：董監事持股比率與盈餘管理呈負相關不顯著；經理人持股比率與盈餘管理呈正相關且顯著；大股東持股比率與盈餘管理呈負相關且顯著；審計委員會之設置與盈餘管理呈負相關且顯著。 In recent years, domestic and foreign enterprises have broken out financial crises and frauds, such as the events of Enron and Rebar. These frauds show that there are still with defects in corporate governance. Hence, the United States enacted the Sar-banes-Oxley Act in 2002. The Act stipulates that the public traded companies should establish an audit committee. The Act also regulates the position, function and inde-pendence of audit committee and the CPA. The main purpose of this study is to ex-plore whether there is any influence of ownership structure and audit committee on earnings management? This study selected the electronic industry of 2009-2011 listed companies as re-search samples. The empirical result shows that the shareholding of directors and su-pervisors of corporations is negatively related and insignificant with earnings man-agement. However, the shareholding of managers is positively related and significant with earnings management. Moreover, the large shareholder is negatively related and significant with earnings management. Finally, the establishment of audit committee is negatively related and significant with earnings management.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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