Audit Committee and Earnings Quality
| Autor: | Hsin-Ning Fang, 方馨甯 |
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| Rok vydání: | 2015 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 103 In this study, we use non-financial Taiwanese public firms from 2007 to 2013. This research investigates whether formation of an audit committees and the quality of an audit committees are associated with improved earnings quality. The quality indicators contains the size of the audit committee, members of the accounting or financial expertise, chairman having accounting or financial expertise, frequency of meetings, members’ attendance and number of members serving the independent directors. The empirical results show that there is no relationship between formation of an audit committees and earnings quality. However, for those companies with established audit committees, our results indicate that firms with more accounting experts in audit committees have the effects on constraining accrual earnings management and improving earnings quality. In addition, larger audit committees may cause the operation inefficient and couldn’t achieve the effect of supervision of financial reporting. Because each member have their own thought, so the issues can’t be fully discussed and communication. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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