審計委員會品質和會計師產業專精對盈餘管理之影響：會計師產業專精之中介效果;The Impact of Audit Committee Quality and Auditor Industry Specialization on Earnings Management: the Mediating Effects of Auditor Industry Specialization

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题名:	審計委員會品質和會計師產業專精對盈餘管理之影響：會計師產業專精之中介效果;The Impact of Audit Committee Quality and Auditor Industry Specialization on Earnings Management: the Mediating Effects of Auditor Industry Specialization
作者:	鄒文君;Zou, Wen-Jun
贡献者:	會計研究所
关键词:	審計委員會品質;會計師產業專精;盈餘管理;中介效果;audit committee quality;auditor industry specialization;earnings management;mediating effect
日期:	2021-05-26
上传时间:	2021-12-07 12:33:01 (UTC+8)
出版者:	國立中央大學
摘要:	本研究以2007年至 2019年已設置審計委員會之上市櫃公司為樣本，探討審計委員會品質、會計師產業專精及盈餘管理三者之關係。本研究分別從審計委員會品質和會計師產業專精的角度研究兩者對盈餘管理的抑制效果。由於法規及過去文獻中皆指出審計委員會對選任會計師之影響，因此本研究還對審計委員會品質對選任產業專精會計師的影響進行研究，並且進一步探討會計師產業專精在審計委員會品質對盈餘管理中的中介效果。與過去文獻結果一致，實證結果顯示公司有較高品質之審計委員會與查核會計師具備產業專精時，公司管理層都較不會進行盈餘管理；同時具有較高品質的審計委員會的公司，更有可能去聘請具備產業專精的會計師。此外，研究結果也發現會計師的產業專精在審計委員會品質對盈餘管理的影響中存在中介效果。此結果顯示，審計委員會對管理階層盈餘管理的影響，有部分是來自於聘請具有產業專精的會計師。;Using public-listed companies with audit committee from 2007 to 2019 as the sample, this study examines the association between the quality of audit committee, auditor industry specialization, and earnings management. Based on the foundation of prior studies, this study examines the inhibition effects of audit committee quality and auditor industry specialization on reducing earnings management. Inspired by laws and previous literature that have found the impact of audit committees on the selection of auditors, this study also investigates the impact of audit committee quality on the selection of industry specialist auditors. In addition, this study investigates the mediating effect of auditor industry specialization on the relationship between audit committee quality and earnings management. The empirical results show that companies with better quality of audit committee and industry specialist auditors are less likely to conduct earnings management. In addition, results show that companies with better quality of audit committee are more likely to employ industry specialist auditors. Finally, empirical results indicate the mediating effect of auditory industry specialization on the relationship between audit committee quality and earnings management. This finding indicates that the inhibiting effect of audit committee quality on earnings management is partially through industry specialist auditor.
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