過去文獻大多研究從會計師事務所聘請高階(財務或會計)主管對公司的影響,但對於曾任職於會計師事務所者擔任獨立董事對公司的影響,卻很少文獻進行探討。故本研究欲探討獨立董事的會計師事務所經驗,是否對公司的盈餘品質有所影響。 利用臺灣非金融業上市櫃公司於2008年至2011年獨立董事的資料,本研究未發現當公司之獨立董事至少一位具備會計專長或會計師事務所查核經驗時,其盈餘品質會有所不同。再依裁決性應計數正負區分進行探討,結果顯示若公司至少一位獨立董事具備會計專長或會計師事務所查核經驗時,管理階層較不會進行向上操縱盈餘之行為;而獨立董事之會計專長或會計師事務所查核經驗,與向下操縱盈餘之間則沒有關聯性。
Most prior literature concentrates on the influence of hiring financial or accounting corporate officers from accounting firms, but limited studies examine the effect on earnings quality of hiring independent directors who have worked in accounting firms. Consequently, our study focuses on whether earnings quality are different between companies that have independent directors with work experiences in accounting firms and companies that have no directors with such experiences. This study uses a sample of listed non-financial Taiwanese companies that have available independent director data from years 2008-2011. The results do not show evidence that either independent directors’ accounting expertise in general or accounting firm experience in specific affects earnings quality. When considering the sign of earnings management, however, we find that firms having at least one independent director with accounting expertise or accounting firm experience have lower income-increasing discretionary accruals.