本研究主要檢驗國際會計準則理事會(IASB)之委員個人特徵與會計品質之關係。本研究樣本選自2005至2018年IASB委員國之公司樣本，實證結果發現:第一、發現當該國之委員具有監管機構經歷，則降低該國公司樣本之應計項，提升會計品質；第二、若該國委員同時具有監管機構與會計專家身分，則更能夠抑制應計項，產生較高的會計品質。此外，在額外測試中將監管經歷細分為，國家會計準則委員會、政府授權單位，檢驗會計專家身分產生增額效果，提供更仔細之結果。本研究結果對準則制定者具有政策意涵。

This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the regulatory experience and are also identified as accounting expert, the extent of the quality increase will more intense. Our results imply that the personal characteristic of members is one of the most significant factors in this field.

第一章 緒論 1
第二章 文獻回顧與假說發展 3
第三章 研究設計 9
第四章 實證結果 13
第五章 額外測試 15
第六章 結論 17
參考文獻 19

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