Audit Committee Scholar Members and Accrual Quality

論文翻譯標題: 審計委員會學者董事與應計品質
  • 簡 妃良

學生論文: Doctoral Thesis


After a number of major accounting scandals audit committees are now expected to be the major corporate governance mechanism to ensure the quality of financial reporting In this study I examine whether scholars with high educational attainment ethics and reputation are well-suited to serve on audit committees to enhance oversight of management and thus improve financial reporting since the composition of audit committee attributes its effectiveness Since different fields of study affect individuals in different way I conjecture that that the educational specializations of scholars may influence their abilities as audit committee directors to oversee management In addition I propose that the reputations of the universities that scholars who are members of audit committees work for impact their monitoring behavior I find that firms with scholars serving as members of their audit committees have better accrual quality than those without such individuals on their committees Besides scholars with business related and medical specializations seem to demand better accrual quality compared to those with other educational specializations Furthermore audit committee scholar members from higher ranking schools are more effective in limiting earnings management than those from lower ranking institutions
獎項日期2015 七月 21
監督員Hua-Wei Huang (Supervisor)