2000年以來,由於企業常見財務報表舞弊案件,社會大眾對公司治理的需求日益增長,我國於2006年起推動自願設置審計委員會以符合大眾期待,至2013年後則改為推動強制設置審計委員會取代監察人制度強化公司治理。 本研究以2013年至2017年之上市(櫃)公司為樣本,主要探討強制設置審計委員會之公司與盈餘品質的關聯性,並且探討審計委員會運作品質與盈餘品質的關聯性。本研究以裁決性應計數衡量盈餘品質情形。研究結果顯示,強制設置審計委員會之公司並無顯著提升盈餘品質的效果。而審計委員會運作品質與盈餘品質的關聯性亦未發現有顯著關係。相較於自願設置,強制設置審計委員會的公司可能是僅為符合法規要求而設置缺乏明確提高公司治理程度的動機。
The scandals of financial reporting come a lot since 2000s and improving corporate governance of companies is required by the publics. The government in Taiwan promoted the voluntary establishment of audit committee in 2006. The regulations began to require companies to switch from the supervisors to the audit committee to enhance the corporate governance since 2013. This research investigates the association between the mandatory adoption of audit committee and the earnings quality, and also examines the relationship between the quality of audit committee and the earnings quality. With discretionary accruals as the measure of earnings quality and based on the listing companies in Taiwan during 2013-2017, the results show that mandatory adoption of audit committee does not improve earning quality and the quality of audit committee also does not have a significant relation with the earnings quality. It seems that those companies which mandatory adopted the audit committee only comply the regulations. They do not have the motivation to enhance their corporate governance compare to those companies which voluntary switch to audit committee.