審計委員會成員忙碌程度對財務報表品質之影響

The Impact of Audit Committee Member Busyness on Financial Statement Quality

本研究以2014年至2017年設置審計委員會之上市上櫃公司為研究對象，探討審計委員會成員和召集人的忙碌程度對財務報表品質的影響。研究結果顯示，審計委員會成員及召集人的忙碌程度會抑制公司使用裁決性應計數進行盈餘管理，此一結果支持聲譽效應優於忙碌效應的觀點。本研究進一步將裁決性應計數分為正向和負向兩群子樣本分析後發現，審計委員會成員及召集人的忙碌程度與正向裁決性應計數呈顯著負相關，但與負向裁決性應計數則無顯著相關。此外，將審計委員會成員的忙碌程度區分為是否具備財務或會計專長後，結果顯示當審計委員會成員具備財務或會計專長時，其忙碌程度可有效抑制裁決性應計數的使用。

This study investigates the impact of the busyness of audit committee directors and their chairman on financial statement quality using data from Taiwanese-listed companies that established audit committees between 2014 and 2017. The empirical results indicate that the busyness of the audit committee directors and their chairman significantly constrains discretionary accruals, which supports the reputation effect. Additional tests divide the sample into positive discretionary accruals subsample and negative discretionary accruals subsample, revealing that the busyness of the audit committee directors and their chairman is negatively related to positive discretionary accruals but not to negative discretionary accruals. Furthermore, this study distinguishes between the busyness of audit committee directors with and without financial or accounting expertise, finding that only the busyness of directors with financial or accounting expertise effectively constrains discretionary accruals.