如何強化公司治理已是世界潮流,而設置審計委員會是公司治理重要機制之一,本研究目的主要探討:設置審計委員會之制度,是否能改善公司盈餘品質,減少財務報表重編之情形,及審計委員會成員具有財務背景比例較高時,是否能提升較佳審計品質,減少財務報表重編之情形。 本研究選取2007年至2012年間公開上市櫃設置審計委員會公司,及與其同期間、同產業別及相近ROA之配對樣本進行Logistic迴歸分析,實證結果發現公司設置審計委員會與財務報表重編呈顯著負相關,此結果表示公司設置審計委員會,可減少盈餘管理行為,進而增進盈餘品質,使財務報表重編情形較少。然而審計委員會成員具備財務或會計背景比率較高時,財務報表重編情形較低,並未獲得支持。
To strengthen corporate governance has been a global trend. One of the essential mechanisms of corporate governance is to establish an audit committee. This study investigates, first, whether to set the committee improves earnings quality and reduces the occurrences of restating financial statements; secondly, whether the higher proportion of audit Committee members having financial background, the better audit quality and the fewer the cases of restated financial statements. The research collect restatements sampled from public companies with or without audit committee between 2007 and 2012 and use a matched-sample logistic analysis with same period same industry and similar ROA. The empirical results of logistic regression analysis show that a company with an audit committee is less need to restate itsfinancial restatement. Thismay support the argument that to set audit committee prevents earnings management behavior, enhances the quality of earnings and in return decreases the financial restatementsituations. However, the empirical results do not support that the higher ratio of audit committee members having financial or accounting background, the fewer casesof restated financial statements.