本研究主要探討IASB委員任期是否會影響會計品質。過去文獻以FASB以及SEC委員這些準則制定者為調查對象，發現委員具備會計或財務專業、任期、不同的政治特徵會影響準則的制定走向(Allen, Ramanna, 2013)。學者對於監管機構的成員任期，如何影響監管者的決策結果，採正反兩面的態度(Stigler, 1971；Leaver, 2009)。本研究以2005年至2018年IASB委員國的公司為樣本，蒐集各委員在IASB的任期，研究結果發現：第一，當IASB委員的任期越長，該委員所屬的國家之公司會計品質有提升的傾向；第二，當IASB委員任期越長，且該委員同時為會計專家時，會計品質有提升的傾向。本研究結果隱含IASB委員的任期確實會影響會計品質，故能將此結果考慮至任命IASB委員的相關規範與限制。

The present study is primarily concerned with whether the tenure of the IASB member affects accounting quality or not. Previous literature selected members in FASB and SEC, the accounting standard setters, as cases to be investigated, finding that members with expertise in accounting or finance, tenure of members, different political climates influenced the setting of standards (Allen, Ramanna, 2013). As to how the tenure of members in regulatory agencies affects the results of regulators’ policy making, scholars had positive and negative attitudes (Stigler, 1971；Leaver, 2009). The current research adopts companies in IASB members' countries from 2005 to 2018 as research samples, and collects the tenure of each member in IASB. The findings are described as follows: First, when the tenure of the IASB member gets longer, accounting quality of companies in IASB members' countries tends to be higher. Second, when the tenure of the IASB member gets longer, and the IASB member is an accounting expert meanwhile, accounting quality tends to be higher. The research results imply that the tenure of the IASB member indeed affects accounting quality, which may be applied to the relevant regulations and restrictions when appointing an IASB member.

第一章 緒論 1
第二章 文獻回顧與假說建立 5
第三章 研究設計 　13
第四章 實證結果 17
第五章 敏感性測試 21
第六章 結論 23

Allen, A., K. Ramanna. 2013. Towards an understanding of the role of standard setters
in standard setting. Journal of Accounting and Economics,55: 66-90.
Biggs, J. 2002. Testimony given to the U.S. Senate Committee on Banking, Housing
and Urban Affairs. Oversight Hearing on Accounting and Investor Protection Issues Raised By Enron and Other Public Companies.
Ball, R., L. Shivakumar. 2005. Earnings quality in UK private firms: comparative loss
recognition timeliness. Journal of Accounting and Economics, 39: 83-128.
Barth, M. E., W. R. Landsman, and M. H. Lang. 2008. International Accounting
Standards and Accounting Quality. Journal of Accounting Research,46(3): 467-498.Bryce, M., M. J. Ali, P. R. Mather. 2015. Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness - Evidence from Australia. Pacific-Basin Finance Journal, 35: 163-181.
Caramanis, C., C. Lennox. 2008. Audit effort and earnings management. Journal of
Accounting and Economics, 45: 116-138.
Chua, Y. L.(Elaine), C. S. Cheong, and G. Gould. 2012. The Impact of Mandatory
IFRS Adoption on Accounting Quality: Evidence from Australia. Journal of
International Accounting Research,11(1): 119-146.
Cohen, J. R., U. Hoitash, and A. M., Wright. 2014. The Effect of Audit Committee
Industry Expertise on Monitoring the Financial Reporting Process. The Accounting Review,89(1): 243-273.
Chen, W., G. Zhou, and X. Zhu. 2019. CEO tenure and corporate social responsibility
performance. Journal of Business Research, 95: 292-302.
DeANGELO, A. E. 1981. Auditor size and audit quality. Journal of Accounting and
Economics, 3: 183-199.
Dechow, P. M., R. G. Sloan, A. P. Sweeney. 1995. Detecting Earning
Management.The Accounting Review, 70(2): 193-225.
Doupnik, T. S., Salter, S. B. 1995. External environment, culture, and accounting
practice: a preliminary test of a general model of international accounting development. International Journal of Accounting, 30(3): 189-207.
Defond, M. L., R. N. Hann, and X. Hu. 2005. Does the Market Value Financial
Expertise on Audit Committees of Boards of Directors? Journal of Accounting Research,43(2): 153-194.
Ding, Y., Ole-Kristian Hpoe, T. Jeanjean, and H. Stolowy.2007. Differences between
domestic accounting standards and IAS: Measurement, determinants and implications. Journal of Accounting and Public Policy,26:1-38.
Davis, L., B. Soo, and G. M. Trompeter. 2009. Auditor tenure and the ability to
meet or beat earnings forecasts. Contemporary Accounting Research, 26 (2): 517-548.
Deegan, C. 2012. Australian Financial Accounting. 7th ed.
Ewert, R., and A. Wangenhofer. 2005. Effects of tightening accounting standards to
restrict earnings management. The Accounting Review, 43: 1101-1124.
Gunn, J. L., and P. N. Michas. 2018. Auditor Multinational Expertise and Audit
Quality. The Accounting Review, 93(4): 203-224.
Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency
costs and ownership structure. Journal of Financial Economics, 3: 305-360.
Jones, S., P. W. Wolnizer. 2003. Harmonization and the conceptual framework: An
international perspective. ABACUS, 39(3): 375-387.
Johnstone, K. M., and J. C. Bedard. 2004. Audit firm portfolio management
decisions. Journal of Accounting Research, 42(4): 659–690.
Jeanjean, T., and H. Stolowy. 2008. Do accounting standards matter? An exploratory
analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27: 480–494.
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary
accrual measures. Journal of Accounting and Economics, 39: 163–197.
Lang, M., J. S. Raedy, and M. H. Yetman. 2003. How representative are firms that are
cross-listed in the United States? An Analysis of Accounting Quality. Journal of Accounting Research,41(2): 363-386.
Lang, M., J. S. Raedy, and W. Wilson. 2006. Earnings management and cross listing:
Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics, 42, Issue1-2: 255-283.
Leaver, Clare. 2009. Bureaucratic Minimal Squawk Behavior: Theory and Evidence
from Regulatory Agencies. American Economic Review,99(3): 572-607.
Lennox, C., X. Wu, and T. Zhang. 2014. Does mandatory rotation of audit partners
improve audit quality? The Accounting Review, 89 (5): 1775-1803.
Lennox, C., Xi Wu, and T. Zhang. 2016. The effect of audit adjustments on earnings
quality: Evidence from China. Journal of Accounting and Economics, 61: 545–562
Nobes, C., Parker, B. 2012. Comparative International Accounting. 12th ed. Pearson.
Paananen, M., and H. Lin. 2009. The development of accounting quality of IAS and
IFRS over time: The case of Germany. Journal of International Accounting Research, 8: 31–55.
Stigler, G. J. 1971. The Theory of Economic Regulation. The Bell Journal of
Economics and Management Science,2(1): 3-21.
Seidman, E. 2001. Testimony given to the U.S. Senate Committee on Banking,
Housing and Urban Affairs. Oversight Hearing on the Failure of Superior Bank, Federal Savings Bank.
Singer, Z., and J. Zhang. 2018. Auditor Tenure and the Timeliness of Misstatement
Discovery. The Accounting Review, 93(2): 315-338.