審計委員會能否抵禦低審計品質會計師傳染效應？

本研究基於低審計品質傳染效應的文獻，探討當公司發生財務報表重編時，聘任相同低審計品質會計師查核的其他公司，若設立審計委員會或具備高品質審計委員會，此審計委員會能否發揮功能，抵禦低審計品質會計師傳染效應，以維持公司的財務報導品質？本研究採用中國上市公司作為樣本，首先探討設置審計委員與否對於傳染效應之影響，進一步探討審計委員會品質高低對於傳染效應之影響。實證結果顯示，與未設立審計委員會的公司相比，設立審計委員會的公司受到低審計品質會計師傳染效應波及的影響較小。研究亦發現，在已設立審計委員會的公司中，因獨立董事人數比例較高而具有高品質審計委員會的公司，受到低審計品質會計師傳染效應波及的影響較小。

關鍵字

低審計品質；會計師；傳染效應；審計委員會；財務報表重編

並列摘要

Based on the literature on the contagion effects of low-quality auditing, this research explores that if the audit committees are established or the high-quality audit committees are established, whether the audit committees can mitigate the contagion effects of low-quality auditors, so as to maintain the quality of the companies’financial reports? First, this study discusses the impacts of establishments of audit committees on contagion effects, and further explores the impacts of the quality of audit committees on contagion effects. The empirical results show that, compared with companies without audit committees, companies with audit committees are less affected by the contagion effects of low-quality auditors. The study also found that among the companies that have established audit committees, companies with high-quality audit committees due to the high proportion of independent directors are less affected by the contagion effects of low-quality auditors.