為了加強上市櫃公司之公司治理,我國於2006年修正證券交易法,正式引進得以全體獨立董事組成之審計委員會取代監察人制度,期以此增進公司之監督機制。本研究以我國2007年至2012年上市櫃公司為研究對象,比較有無設立審計委員會對於公司審計公費以及財務報表重編之影響,並檢驗審計公費對於公司未來財務報表重編之影響。實證結果發現,公司設置審計委員會其審計公費高於未設置者,代表公司設立之審計委員會,為了追求更高品質之審計確信,會擴大審計範圍以至於提高審計公費,而且有設立審計委員會之公司,其財務報表發生重編的機率較低,相較於未設置者,但實證結果並未發現異常審計公費會使得未來財務報表發生重編之機率降低。
Since the Securities and Exchange Act amended, a company issued stock shall establish either an audit committee or a supervisor. This study not only examines the effect of audit committee on audit fees and financial restatements, it also investigates the relationship between audit fees and subsequent financial statement restatements. The empirical results show that firms with audit committee have higher audit fees and lower occurrence of financial statement restatements than those of firms without audit committees. However, the empirical result does not find that abnormal audit fees are significantly associated with the likelihood that financial statements are subsequently restated. Overall, the empirical evidence supports firms with audit committee have higher financial statement quality.