| 摘要Abstract | ：本文以實驗、深入訪談及問卷調查之多重研究方法，探討獨立 董事與獨立監察人之設置，以及會計規範之存在對財務報導品質之影 響。本文採實驗與輔以深入訪談之方式進行，按 2（是否設置獨立董 事）×2（是否設置獨立監察人）×2（是否存在權威會計指引）的受試 者間設計，將 136 名受試者隨機分派到各實驗情境，要求受試者針對 公司與會計師存有歧見之收入認列會計問題，判斷經會計師查核後， 並經董事會通過與監察人承認之最終稅前淨利數字，數字越高代表調 整幅度越小，財務報導品質越低。共變數分析結果發現，權威會計指 引對財務報導品質有顯著的影響，獨立董事與獨立監察人則均無顯著 的影響，但權威會計指引與獨立董事間則有顯著交互作用，其餘交互 作用均不顯著。實驗後又以問卷調查作為輔助研究，不限任何會計爭 議問題，詢問參與實驗之 49 名受訪者有關獨立董事、獨立監察人及會 計準則或權威會計指引對財務報導品質的作用之看法，統計分析結果 發現，受訪者認為獨立董事與獨立監察人雖具專業知識與能力，但質 疑其獨立性與影響力，因而認為對財務報導之品質並無正面影響，權 威會計指引則有正面之作用。此一結果佐證實驗研究之發現。本文也 討論上述發現對證券交易法之修正，公司治理之政策，乃至後續研究 的意涵。This paper examines the effects of installing independent directors and independent supervisors, and existence of accounting regulations on the quality of financial reporting. Adopting a multiple method approach, this study first conducts an experiment and then an in-depth interview and questionnaire survey for such an investigation. An experiment using 2×2×2 between-subjects design was conducted, in which 136 EMBA students were randomly assigned to one of the above conditions. Subjects were given a scenario in which they served as the CEO of a company that was involved in an accounting dispute with the auditor in an annual financial statements audit. Subjects were asked to judge the most likely audited pre-tax earning that was approved by the board of directors and recognized by the supervisors. The higher the number, the smaller the adjustment towards the auditor’s proposal, and hence the lower quality of financial reporting. Results indicate that authoritative accounting guidance has a significant effect on financial reporting quality, while neither independent directors nor independent supervisors have significant effects. But, there is a significant interactive effect of authoritative accounting guidance and independent directors. |