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

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姓名

鄒文君(Wen-Jun Zou) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

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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摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 審計委員會品質
★ 會計師產業專精
★ 盈餘管理
★ 中介效果

關鍵字(英)

★ audit committee quality
★ auditor industry specialization
★ earnings management
★ mediating effect

論文目次

中文摘要 i
英文摘要 ii
目錄 iii
圖目錄 v
表目錄 v
一、緒論 1
二、文獻探討與假說發展 5
2-1 審計委員會品質與盈餘管理 5
2-2 會計師產業專精與盈餘管理 7
2-3 審計委員會品質與產業專精會計師之選擇 10
2-4 會計師專精之中介效果 11
三、研究設計 14
3-1 變數衡量 14
3-1-1 應變數-裁決性應計數（DACC） 14
3-1-2 自變數-審計委員會品質（ACQ） 15
3-1-3 中介變數-會計師產業專精（SPEC） 18
3-1-4 控制變數 19
3-2 研究模型 22
3-3 研究期間、樣本選取與資料來源 25
四、實證結果 26
4-1 敘述性統計 26
4-2 相關係數分析 28
4-3 審計委員會品質對盈餘管理之影響 31
4-4 會計師產業專精對盈餘管理之影響 32
4-5 審計委員會品質對選擇產業專精會計師之影響 33
4-6 產業專精會計師之中介效果 33
五、敏感性測試 36
5-1 排除自願性設置審計委員會期間 36
5-2 其他裁決性應計數評估方法 36
5-3 其他會計師產業專精評估方法 37
六、結論與建議 38
參考文獻 40

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指導教授

劉乃熒(Nai-Ying Liu)

審核日期

2021-5-26

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