審計委員會的財務專家會影響穩健性嗎？

Do Financial Experts in the Audit Committee Have Impact on Conservatism?

10.6538/TAR.202007_16(1).0002

戴怡蕙(Yi-Hui Tai)

穩健性 ； 審計委員會 ； 財務專家 ； 會計背景 ； conservatism ； audit committee ； financial expert ； accounting background

中華會計學刊

16卷1期（2020 / 07 / 01）

37 - 85

繁體中文;英文

本研究以2010年至2017年台灣上市櫃公司中自願性設置審計委員會的公司為研究樣本。本文先探討審計委員會中的財務專家與穩健性的關聯，接續再將財務專家分為具備會計背景及不具備會計背景兩種類別，然後再分析審計委員會中具備會計背景與不具備會計背景的財務專家與穩健性之關聯。本研究發現審計委員會中的財務專家和具備會計背景的財務專家都與公司的會計穩健性具有正向相關性；然而，審計委員會中的不具備會計背景財務專家與公司的會計穩健性並不具有關聯性。本研究結果可以補充相關文獻的不足，並作為實務上公司規劃審計委員會成員組成參考之用。

This study uses Taiwanese listed companies that voluntarily have an audit committee from 2010 to 2017 as the samples. First, this research examines the relation between the financial experts on the audit committee and the conservatism. Then, the article divides the financial experts into with an accounting background and without an accounting background and further explores the relation between the financial experts on the audit committee with or without an accounting background and the conservatism. Empirical results found that the financial experts on the audit committee and the financial experts with an accounting background are positively related to the level of conservatism; however, there is no relation between the financial experts without an accounting background on the audit committee and the level of conservatism. The results of this paper will serve as a supplement to related literature as well as a reference for any firm considering its members of audit committee.

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