The Comparison between Audit Committee and Supervisors Characteristics in terms of Earnings Management Constraint
| Autor: | Chen-Yun Li, 李晨筠 |
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| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 In Taiwan, the government introduces independent directors and audit committee systems, and the publicly held companies can select Supervisors or Audit Committee as their supervisory system. Therefore, the purpose of the study is to explore that the adoption of Supervisors and Audit Committee which one will play a significant role in constraining earnings management. The data is collected from Taiwan Economic Journal (TEJ) and sample period is from 2007 to 2012. This study first examines the relationship between earnings management and Audit Committee and Supervisors in Taiwan respectively. Further, this study also compares the effect of Audit Committee and Supervisors on earnings management through three characteristics of independence, expertise and diligence. Then, the empirical results verify Supervisors is better than Audit Committee for overseeing firms to engage in earnings management. In particular, Supervisors give play to the supervisory function effectively on diligence. However, Audit Committee has more strength of supervisory function on independence and expertise. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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