本研究旨在探討設立審計委員會對審計品質之影響。本研究以2007至2013年台灣上市櫃公司作為研究對象,共計9,479筆觀察值,並以裁決性應計數取絕對值作為審計品質之衡量變數。 除了全樣本以外,本研究進一步對主要自變數-是否設立審計委員會分別使用規模配對與傾向分數配對。實證結果發現,審計委員會與裁決性應計數取絕對值呈顯著負相關,表示公司設立審計委員會有較佳的審計品質;在規模配對時,發現審計委員會與裁決性應計數取絕對值也呈顯著負相關,與全部樣本之迴歸結果一致;但在與傾向分數配對時,發現審計委員會與裁決性應計數取絕對值兩者並無顯著相關性。
This study aims to reexmination the effect of audit committees on audit quality. The results, based on a full sample of 9,479 for the years from 2007 to 2013 of the Taiwan Stock Exchange Corporation and the GreTai Securities Market listed companies, show that there is a negative association between audit committees and the absolute value of discretionary accruals, a proxy for audit quality. The results, based on the size-matched sample of 1,064 show the same evidnce as that of a full sample. However, after matching clients with audit committees and without audit committees on propensity scores, the author do not find a significant association between audit committees and audit quality.