| Summary: | 碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 107 === The article will take the banking industry from 2013 to 2017 as the research object to study and explore the association between the audit committee characteristics and earnings quality. Using discretionary component of loan loss provisions as earnings quality proxy variable, we find that audit committee is insignificant with earnings quality. Also, only the percentage of female in audit committee is positive with earnings quality, and other characteristics are insignificant. Furthermore, we find audit committee members with financial or accounting expertise is positive with upward earning management.
Key words: Audit committee, proportion of women, proportion of financial or accounting experts, Earning quality
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