本研究目的在於探討審計委員會成立年數與專業性對公司盈餘管理之影響，研究中使用已成立審計委員會之公司為對象，以應計基礎與實質盈餘管理活動為盈餘管理行為之衡量。實證結果顯示審計委員會成立年數與實質盈餘管理行為呈負向關係，表示審計委員會成立累積年數愈長，盈餘品質捍衛效果愈佳。本研究亦顯示，審計委員會專業性與實質盈餘管理呈負向關係，表示審計委員會成員具財務會計背景者愈多，愈能抑制實質盈餘管理行為。然本研究並未發現，審計委員會成立年數會顯著影響應計基礎盈餘管理行為。
The purpose of this research aims to examine the established years and expertise of audit committee impacting on earnings management. The research samples are those companies which have established the audit committee. The approach is meas-uring the accrual-based and real earnings management activities as the behavior of earnings management. The empirical result shows that the established years of audit committee and the behavior of real earnings management are negatively related. It means that the more years of audit committee establish, the better defending result of earnings quality is. The empirical result also shows that the expertise of audit com-mittee and the behavior of real earnings management are negatively related. It means that the more members with background of finance and accounting in audit commit-tee are, the more confinement on real earnings management is. However, this research can not find the established years of audit committee influencing the behavior of ac-crual-based earnings management significantly.
