近年，我國政府積極推廣公司設置審計委員會，期望藉此改善我國之公司治理，所以審計委員會對公司治理是否具有效性為本研究探討之重點。因此，本文探討審計委員會與盈餘品質之間的關聯性，藉此確定審計委員會對於提升公司治理的有效性。本研究以2009年至2016年之我國上市櫃公司為研究樣本，並採用裁決性應計項、流動裁決性應計項以及價值攸關性做為衡量盈餘品質之替代變數。實證結果顯示，審計委員會之設立及審計委員會開會次數皆與盈餘品質呈正向關係，表示審計委員會確實可以提升公司治理，增加盈餘品質，而且投入程度越高，也就是審計委員會開會次數越頻繁，越可以增加盈餘品質。另外，本文進行三項敏感性測試，皆顯示實證結果具穩健性。

Recently, the government encourages companies to set up the audit committee and expects to enhance corporate governance. Therefore, this paper investigates the association between audit committee and earnings quality in order to assure the effectiveness of the audit committee on improving corporate governance. Using a sample of Taiwanese listed firms over the period 2009 to 2016, we use discretionary accruals, discretionary current accruals, and value-relevance as proxies for earnings quality. The empirical results show that the formation of the audit committee and the frequency of audit committee meetings are both positively correlated with earnings quality, indicating that the formation of the audit committee can improve corporate governance and earnings quality; moreover, the more often the audit committee meets, the higher earnings quality the company has. Additionally, we implement three sensitivity tests and the results still remain robust.

緒論.........................................................1
第一節 研究動機與目的...........................................1
第二節 研究架構.................................................4
第一章 研究背景、文獻回顧與假說發展................................5
第一節 台灣審計委員會之發展.....................................5
第二節 盈餘品質.................................................7
第三節 審計委員會與盈餘品質之關聯性............................10
第二章 研究設計.................................................15
第一節 實證模型與變數定義......................................15
第二節 資料來源與樣本選取......................................25
第三章 實證結果與分析............................................27
第一節 敘述性統計..............................................27
第二節 相關係數分析............................................35
第三節 實證結果................................................42
第三節 敏感性分析..............................................48
第四章 結論與建議...............................................63
第一節 研究結論................................................63
第三節 研究限制及建議..........................................64
參考文獻...........................................................65

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