Translated Titles

Do Financial Experts in the Audit Committee Have Impact on Conservatism?




戴怡蕙(Yi-Hui Tai)

Key Words

穩健性 ; 審計委員會 ; 財務專家 ; 會計背景 ; conservatism ; audit committee ; financial expert ; accounting background



Volume or Term/Year and Month of Publication

16卷1期(2020 / 07 / 01)

Page #

37 - 85

Content Language


Chinese Abstract


English Abstract

This study uses Taiwanese listed companies that voluntarily have an audit committee from 2010 to 2017 as the samples. First, this research examines the relation between the financial experts on the audit committee and the conservatism. Then, the article divides the financial experts into with an accounting background and without an accounting background and further explores the relation between the financial experts on the audit committee with or without an accounting background and the conservatism. Empirical results found that the financial experts on the audit committee and the financial experts with an accounting background are positively related to the level of conservatism; however, there is no relation between the financial experts without an accounting background on the audit committee and the level of conservatism. The results of this paper will serve as a supplement to related literature as well as a reference for any firm considering its members of audit committee.

Topic Category 社會科學 > 財金及會計學
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Times Cited
  1. 鄭桂蕙(Kuei-Hui Cheng);戴敏育(Min-Yuh Day);林孝倫(Hsiao-Lun Lin)(2021)。收入關鍵查核事項對自行申報營收與查核營收間差異之影響。中華會計學刊。17(2)。309-356。