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.
為了持續優化網站功能與使用者體驗,本網站將Cookies分析技術用於網站營運、分析和個人化服務之目的。
若您繼續瀏覽本網站,即表示您同意本網站使用Cookies。