審計委員會、企業社會責任與盈餘管理之關聯性研究

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Title:	審計委員會、企業社會責任與盈餘管理之關聯性研究 The Association among Audit Committee, Corporate Social Responsibility and Earnings Management
Authors:	蔡孟軒 Tsai, Meng-Husang
Contributors:	會計學系
Keywords:	審計委員會企業社會責任盈餘管理 audit committee corporate social responsibility earnings management
Date:	2015-07
Issue Date:	2015-08-06 09:45:40 (UTC+8)
Abstract:	學術界對於審計委員會設置與盈餘管理間之關聯性，大多支持審計委員會有助於抵制盈餘管理，僅少部分研究者持反面意見。本研究以2010年至2013年台灣上市(櫃)公司為研究對象，探討審計委員會、企業社會責任與盈餘管理之關聯性研究，並進一步研究企業在執行社會責任行為是否會降低盈餘管理。本研究結果顯示企業在行使社會責任時，與應計基礎盈餘管理呈顯著負相關，表示企業盡社會責任越好時，越不會從事應計基礎盈餘管理。而審計委員會與盈餘管理呈現不顯著負相關，顯示審計委員會運行得越好，企業較不會操縱應計基礎盈餘管理。 Regarding the relationship between the establishment of audit committee and earn-ings management in academic sector, most of academicians support that the audit com-mittee restrains earnings management. Very few researchers express different view-points. This research adopts 2010-2013 Taiwan listed companies as research samples to ex-plore the association among audit committee, corporate social responsibility and earnings management. Furthermore, this research also examines whether corporate conducts so-cial responsibility will decrease the earnings management. The results of this study show that relationship between corporate social responsi-bility and accruals earnings management are significant but not correlated. It means that when corporates perform better in social responsibility, they are less conducting accruals earning management. However, the relationship between audit committee and earnings management shows that they are insignificant and not correlated. It means that the audit committee performs better, the corporates are less conducting accruals earnings man-agement.
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