2007年美國次級房貸風暴事件，進而引發2008年全球金融風暴，台灣企業受到這一波金融風暴的影響，是否可能從事更多的盈餘管理行為，其結果令人擔憂。企業裡最核心的監督角色之一是董事會，負責監督及管理公司，因此能夠有效抑制管理階層從事盈餘管理的行為。會計師事務所若具有產業專業能力，可以運用其專業知識，能夠有效抑制客戶從事盈餘管理。本研究之目的在探討董事會結構、會計師產業專業能力與盈餘管理之關聯性。本研究實證結果發現，台灣企業盈餘管理的方式，在從事裁決性應計數盈餘管理時，實質盈餘管理數字也會同時增加；金融風暴後，企業從事盈餘管理的程度更勝以往，從事更多正向的盈餘管理，藉此粉飾企業的經營績效；再者，企業裡的董事會規模越大、持股比及質押比越高，盈餘管理的機會越高。若會計師事務所規模越大且同時擁有產業專業能力，抑制公司從事盈餘管理的能力也會更佳。
Subprime mortgage crisis in 2007, and trigger financial crisis in 2008, many in-vestor doesn’t trust finance report in Taiwan. Research in earnings management, scholar also judge by “discretionary accruals”. The board is the highest deci-sion-making agency in the company, management responsible to execute the decision. The board will help management to face the external environment, and supervise the management.
If accountant has industry expertise, can keep down about customer window dressing report. The purpose of this study is confirm the relationship between char-acteristics of board structure, accountant’s industry expertise and earnings manage-ment.
Our results show that, Taiwan’s company conduct in discretionary accruals earnings management, the real earnings management also increase. After financial cri-sis, company will do positive earnings management. The larger the size of the board, equity of directors shareholding ratio, equity pledge ratio of directors is high, audit firm is big4 and has industry expertise, the company will not to windows dressing report.
