自2001年底國內外財務報導舞弊接連發生，如:安隆(Eron)、世界通訊(World com)、力霸集團等案，公司從事盈餘管理之行為，是為掩飾對公司不利之經營狀況，因此將會使投資者做出錯誤之決策而致損失。在2012年亞洲公司治理協會(Asian Corporate Governance Association)與里昂證券有限公司(Asia-Pacific Markets)評比台灣公司公司治理結果自2010年第四名下滑兩名為第六名，原因就是執法成效不佳，包含未全面要求上市櫃公司設置獨立董事及審計委員會，且設置緩慢。因此本研究探討監理機制對盈餘管理之影響。
本研究是以2009至2012年台灣上市櫃公司為研究樣本，資料來源為台灣經濟新報(TEJ)，研究方法以SPSS進行研究模型之實證分析。研究結果顯示:審計委員會對盈餘管理的抑制程度較低，監察人對盈餘管理的抑制程度較高，因此研究結果發現審計委員會對盈餘管理較有抑制效果，監察人則效果較差。
Since the end of 2001 fraud have occurred in domestic and abroad, such as Enron, World Com and Rebar. These companies published untrue financial statements and manipulated their earnings. Moreover, the companies’ behavior in managing their earnings might cover their disadvantage operating condition. Consequently, the investors could make wrong decision on their investments and lead to their loss. Asian Corporate Governance Association and Credit Lyonnais Securities Asia co-published the Assessment Report of Asian Corporate Governance in September 2012. The rankings of Taiwan dropped two places from 4th to 6th since 2010. The Report indicated that the law enforcement is ineffective in Taiwan. In addition, Taiwan did not regulate the listed companies to fully establish the Audit Committee and Independent Directors and the progress of establishment is very slow. Therefore, this research explores the impact of Audit Committee and Supervisory System on Earnings Management.
The research samples are listed companies of Taiwan from 2009 to 2012. The data sources are from Taiwan Economic Journal (TEJ). The research method employs the SPSS to conduct empirical analysis on research models. The research results are the companies with establishment of Audit Committee to engage in Earnings Management with a lesser degree, but companies with Supervisory System has a higher degree of earnings management. Therefore, this research found that audit committee can effectively restrain earnings management, but the supervisors are more ineffective.
