董事會、審計委員會開會次數與盈餘管理之相關性

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/28227

Title:	董事會、審計委員會開會次數與盈餘管理之相關性 The Association among Meeting Frequency of Board of Directors, Audit Committee andEarnings Management
Authors:	蕭涵予
Contributors:	會計學系
Keywords:	盈餘管理董事會開會次數審計委員會開會次數
Date:	2014
Issue Date:	2014-09-26 13:13:06 (UTC+8)
Abstract:	我國為了改善公司治理制度，於2006年1月修正證券交易法，將獨立董事與審計委員會制度正式引進希望藉助獨立董事及審計委員會之設置，輔助及提升董事會之專業能力，並強化公司結構與運作。在過去研究中，文獻大多聚焦於董事會特質、審計品質與公司績效等方面對盈餘管理的影響作探討，卻少有文獻探討會議的運行是否為傳遞良好治理機制的訊息，故引起本文之研究動機。本文探討董事、審計委員會開會次數與盈餘管理之關聯性，並以裁決性應計項目來作為對盈餘管理的衡量之代理變數。實證結果顯示，董事會開會次數與盈餘管理沒有顯著相關。家族企業與盈餘管理呈現顯著的正相關，表示家族企業之董事會以及董事會的會議頻率越高未能有效降低盈餘管理。審計委員會開會次數與盈餘管理則呈現顯著的負相關，表示審計委員會之開會次數可有效降低盈餘管理。本文研究結果將有助於產、官、學各界瞭解或釐清開會次數盈餘管理之關聯性，並可補充研究文獻的不足。 In order to improve our corporate governance, an amendment to the Securities Exchange Act in January 2006, the independent directors and audit committee sys-tem formally introduced hoping to set up an independent director and audit commit-tee, assist and enhance the viability of professional board of directors, and to strengthen functions of the Board, structure and operations. In past studies, there are a lot of literature focusing on characteristics of board of directors, audit quality and the impact on corporate performance, such as earnings management for discussion at the board meeting, but few aspects to do the extension research to meeting frequency of board of directors. Due to lack of the Taiwan business for the study of literature, it is caused by the motive of this article. Using a sample of Taiwanese listed companies during the period from 2009 to 2012, I explore the relationship among meeting frequency of board of directors, audit committee and earnings management, and the absolute value of discretionary accruals as a measure of earnings management. The empirical results show that the meeting frequency of board of directors have the insignificant relation to earnings man-agement.The family-controlled corporation has the significant positive relation to earnings management. The meeting frequency of audit committee have the significant negative relation to earnings management. The result of this study will help industry, government, and academic to understand or clarify the relationship among meeting frequency of board of directors, characteristics of board of directors and earnings management, and also supplement to literature.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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