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題名：公司治理對會計師選任與盈餘管理之影響
作者：吳姍穎 引用關係
作者(外文)：Shan-Ying Wu
校院名稱：國立成功大學
系所名稱：會計學系碩博士班
指導教授：陳耀宗
簡金成
學位類別：博士
出版日期：2007
主題關鍵詞：盈餘管理；審計品質；公司治理；Earnings Management；Audit Quality；Corporate Governance
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本論文旨在探討公司治理與會計師選任與盈餘管理的關連性，文中以股份控制權與盈餘分配權的偏離程度（股份控制權與盈餘分配權的比值）作為衡量公司治理好壞的指標。股份控制權與盈餘分配權的偏離程度在此代表公司裡大股東（董監事）與小股東的利益衝突，偏離程度愈大，大小股東間的利益衝突愈大，所引發的代理問題愈嚴重，即代表公司治理愈差。不似以往文獻中所強調股東或債權人與經理人之間的代理問題，本文著重探討大小股東間的利益目標不一致所引發的代理問題。
實證結果顯示，股份控制權偏離盈餘分配權愈嚴重，聘任五大會計師事務所及產業專家事務所的機率愈高，意即代理問題愈嚴重（公司治理愈差），上市（櫃）公司對審計品質的需求也愈高。同時，實證亦證實盈餘分配權偏離股份控制權愈小之公司，盈餘管理的幅度愈小，尤其不會朝著增加盈餘管理的方向進行操弄盈餘。
台灣公司由於大多具有家族企業色彩，董事與監察人常由同一法人所派任，或出自同一控制家族，導致董監關係密切，監察人無法獨立行使監督職責，公司治理成效不彰。此外，以往台灣公司亦甚少設置獨立董監事或審計委員會。實證結果發現，公司設置愈多具財務知識或監督經驗的獨立董監事，公司愈可能聘任五大會計師事務所及產業事務所。此代表獨立董監事為降低自身在治理公司上的法律責任及善盡公司治理的責任，愈需要高品質的專業會計師協助監督公司。
在盈餘管理方面，本文以配對樣本分析，發現董監關係愈獨立之公司，管理當局進行盈餘管理的幅度愈小；具愈多財務知識或監督經驗的獨立董監事之公司，管理當局進行盈餘管理的幅度愈小。此結果代表治理較佳的公司，較可能忠實表達其經營狀況。
監督公司的財務報導有來自公司董監事的自律力量，以及來自會計師外部監督力量，本文進一步分析何者對盈餘管理的影響較強。實證結果顯示，盈餘分配權偏離股份控制權的程度，對盈餘管理的影響，強過會計師（五大及產業專家）的查核。以配對樣本分析，董監關係對盈餘管理的影響，亦強過會計師的查核；具愈多財務知識或監督經驗的獨立董監事對盈餘管理的影響，亦強過會計師的查核。此結果在在顯示，董監關係獨立以及愈多財務知識或監督經驗的獨立董監事，確實能提昇公司內部的治理機制。
The purposes of this dissertation are to examine the association between corporate governance mechanisms, auditor selection, and earnings management. I use the divergence between control rights and cash flow rights (i.e., the ratio of control rights to cash low rights) to measure corporate governance mechanism. Moreover, I compare the internal monitoring power (i.e., board of directors) with the external monitoring power (i.e., outside auditor) of constraining earnings management and examine which monitoring power is more prevalent (i.e., stronger in its oversight function).
The traditional agency problem suggests conflicts of interests between managers and shareholders or creditors. However, agency problem in Taiwanese companies is the expropriation from minority shareholders as well as creditors by controlling shareholders (Shleifer and Vishny 1997), which may be due to the deviation of control right and cash flow right. The more extent the divergence is, the weaker the corporate governance is, and the more severe agency problem will be. The empirical results indicate that the likelihood of selecting Big5 auditors and industry specialist auditors decreases with the ratio of control rights to cash flow rights, which suggests that firms with more severe agency problem are more likely to hire high quality auditors. Furthermore, weak corporate governance mechanism raises the incentives of earnings management. I also find the less divergence between the control rights diverge form cash flow rights, the less extent the managers conduct the earnings management. The results therefore suggest that firms with better corporate governance mechanism will engage in less earnings management.
The empirical results also indicate that firms with independent directors and supervisors will engage in less earnings management. Moreover, the power of constraining earnings management from the board of directors is larger than that from auditors, which suggests that directors perform the better oversight function than that of auditors. Additionally, the firms with more independent directors with financial expertise and directorship exist in the board select high quality auditor.
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