本研究主要探討國際會計準則理事會委員的國籍是否會對該國公司的會計品質造成影響。國際會計準則理事會委員可能為了自身國家的利益，例如：吸引投資人的投資、降低權益資金成本等等，於制定國際財務報導準則的過程中，使其所制定的會計準則可以有利於自己國家公司的會計品質。本文樣本選自2005年至2018年間強制採用國際財務報導準則的國際會計準則理事會委員國。研究結果顯示，國際會計準則理事會委員比例愈高的國家，該國國內企業的會計品質愈好；進一步檢驗結果也顯示，英國公司的會計品質會優於其他國際會計準則理事會委員國的企業，顯示國際會計準則理事會委員所制定的國際財務報導準則，會使自己國家之公司有較高的會計品質。

The study examines the relationship between IASB member and accounting quality. Our empirical findings indicate that the percentage of IASB members in each country in the IASB is negatively associated with discretionary accruals. IASB member of the U.K. also is negatively associated with discretionary accruals. The sample period is from 2005 to 2018. Samples are the listed firms of the countries which have IASB membership. Overall, these findings imply that IASB members have an incentive to improve firm’s accounting quality.

壹、緒論　　　　　　　　　　　　　　1
貳、文獻回顧及假說發展　　　　　　　4
一、文獻回顧　　　　　　　　　　　　4
二、假說發展　　　　　　　　　　　　11
參、研究設計　　　　　　　　　　　　14
一、模型設計　　　　　　　　　　　　14
二、樣本選取　　　　　　　　　　　　17
肆、研究結果　　　　　　　　　　　　19
一、敘述性統計　　　　　　　　　　　19
二、實證模型之迴歸結果　　　　　　　20
三、敏感性測試　　　　　　　　　　　21
伍、結論　　　　　　　　　　　　　　23
參考文獻　　　　　　　　　　　　　　24
附錄一　變數定義　　　　　　　　　　27

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