本研究欲檢視於強制採用國際會計準則國家中，IASB委員之國籍來自不同法源體系時是否對會計品質有所影響，主要將法源分為兩大體系-普通法及大陸法，並針對財務報表之盈餘管理程度以評估會計品質之高低。首先，本研究探討在強制採用IFRS之公司中來自不同法系之IASB委員是否會影響會計品質的好壞。其次，檢驗強制採用IFRS之公司中IASB委員有準則制定機構或監管機構之經驗者是否會影響會計品質。
研究結果發現，在強制採用IFRS之公司中，公司所在國在IASB中有委員且該國源自普通法系時，其會計品質並未較源自大陸法系國家之公司佳。然而，當所在國源自普通法系之公司中有IASB委員且該委員有準則制定機構或監管機構之經驗者，其會計品質會較沒有經驗者佳。

The purpose of this study is to investigate that in mandatory use of IFRS countries, whether the IASB members whose nationality from different legal origins have an impact on accounting quality. We divide legal origins into two major systems - common law and code law and use earning management which one of accounting quality measures to determine the accounting quality.
First of all, we explore that in mandatory using IFRS companies, whether IASB members from different legal systems have an effect on accounting quality. Secondly, among the companies that mandatory use IFRS, whether IASB members who have experience in supervisory organizations have an influence on accounting quality.
We find that among the companies that mandatory use of IFRS, the accounting quality of the company which from the country originated from the common law system and has members in the IASB is not better than the one which from the country originated from the code law system. However, in the country originated in the common law, the accounting quality of the company which has members in the IASB and whom have experience in supervisory organizations is better than the one which has members in the IASB but whom haven’t experience in supervisory organizations.

壹、緒論 1
貳、文獻回顧及假說 5
一、會計品質 5
(1) 會計品質之定義 5
(2) 會計品質之衡量 6
二、法源體系8
三、國際會計準則委員會之特性 10
參、研究設計 13
一、模型設計 13
(1) 應計盈餘管理模型 13
(2) H1 實證模型 14
(3) H2 實證模型 15
二、資料來源與樣本選取 17
肆、實證結果 19
一、敘述性統計 19
二、實證模型之迴歸結果20
(1) 假說一之迴歸結果 20
(2) 假說二之迴歸結果 21
三、進一步測試之迴歸結果22
伍、結論 23
參考文獻 25
附錄一 28
附錄二 29
附錄三 30

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