The Impact of Experience and Expertise in Audit Committee on Behavior of Earnings Management

• Main Authors: Hsu, Ke-Hsin, 徐可芯
• Other Authors: Chuang, Jia-Jiann
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/77408179064466743520

碩士 === 中國文化大學 === 會計學系 === 102 === The purpose of this research aims to examine the established years and expertise of audit committee impacting on earnings management. The research samples are those companies which have established the audit committee. The approach is meas-uring the accrual-based and real earnings management activities as the behavior of earnings management. The empirical result shows that the established years of audit committee and the behavior of real earnings management are negatively related. It means that the more years of audit committee establish, the better defending result of earnings quality is. The empirical result also shows that the expertise of audit com-mittee and the behavior of real earnings management are negatively related. It means that the more members with background of finance and accounting in audit commit-tee are, the more confinement on real earnings management is. However, this research can not find the established years of audit committee influencing the behavior of ac-crual-based earnings management significantly.