獨立董事連結關係與查核會計師簽證網絡關係是否會影響企業之應計項目盈餘管理行為？

Does the Social Ties of Independent Director and the Audit Partner's Engagement Networks Affect Accrual-Based Earnings Management?

張瑀珊(Yu-Shan Chang)；孔繁華(Fan-Hua Kung)

獨立董事 ； 社會性連結關係 ； 簽證網絡關係 ； 應計項目盈餘管理 ； Independent director ； Social ties ； Engagement networks ； Accrual-based earnings management

會計審計論叢

13卷1期（2023 / 06 / 01）

45 - 82

繁體中文;英文

過去研究多僅針對獨立董事個人或會計師個人為企業帶來之影響進行探討，而本文不侷限於「個人」，而是以人與人之間透過學習或工作經驗而產生之「連結關係」或「合作關係」作為探討主軸。本文旨在比較公司之內部監督職能—獨立董事的社會性連結關係，以及外部監督角色—查核會計師的簽證網絡關係，以探討此二各別關係及其交互作用對於企業在進行應計項目盈餘管理之影響。實證發現，總經理與獨立董事若存在專業連結，會允許公司進行向上之裁決性應計數；若進一步觀察會計師簽證網絡關係之交互作用，發現當總經理與獨立董事存在專業連結且主簽會計師之一階簽證網絡關係愈高時，愈不會允許公司調整盈餘向上。希冀透過本文之實證發現，提供實務界及政府主關機關等利害關係人，對於未來獨立董事之資格要件及獨立性品質之認定標準，以及查核會計師選任規範上，更多細微之思考方向。

Many past studies have focused only on the impact of individual independent directors or audit partners on a company; thus, this study expands on the current literature by focusing on the "social ties" or "cooperation networks" between individuals through learning or working experience as the center of this investigation, rather than on individuals in isolation. The purpose of this study is to compare the relationship between a company's internal oversight functions (the social ties of the independent director and CEO) and the external oversight role (the engagement networks of the audit partner) as well as examines the impact of their interaction on accrual-based earnings management. The empirical results show that professional ties between independent directors and CEO would allow the company to make upward discretionary accruals; when the interaction of the audit partners' engagement network was further observed, it was found that the higher the professional ties between the CEO and the independent directors and the lead audit partner's first-level engagement network, the less it would allow the company to manage earnings upward. In conclusion, the results of this study aim to provide stakeholders in the practical community and government agencies with more detailed considerations for regulations involving the qualification and independence of independent directors and supervisors, as well as the selection of audit partners.

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