臺灣於 2006 年 1 月修正證券交易法，規範獨立董事與審計委員會制度，
希望藉助獨立董事及審計委員會之設置，提升董事會之專業能力，以強化公司
治理制度的運作。過去研究文獻大多探討董事會特質、審計品質與公司績效等
方面對盈餘管理的影響，而本文探討臺灣上市上櫃公司的董事會、審計委員會
開會次數與盈餘管理之關聯性，以裁決性應計項目之絕對值作為衡量盈餘管
理的代理變數。本文實證結果顯示，審計委員會開會次數與盈餘管理則呈現顯
著的負相關，表示審計委員會之開會次數可有效降低盈餘管理。

Taiwan amended the Securities Exchange Law in January 2006 to standardize
the system of independent directors and audit committees, hoping to use the
establishment of independent directors and audit committees to enhance the
professional capabilities of the board of directors to strengthen the operation of the
corporate governance system. In the past, most research literatures discussed the
impact of board characteristics, audit quality, and company performance on earnings
management. This paper examines the relationship between meeting frequency of
board of directors, audit committee and earnings management of Taiwan-listed
companies. The absolute value of discretionary accrual is used as a proxy variable
for the measurement of earnings management. The empirical results show that the
meeting frequency of the audit committee and earnings management are
significantly negatively correlated, indicating that the number of meetings of the
audit committee can effectively reduce earnings management.