近幾年國內外發生一連串公司倒閉或是舞弊案件，使得投資大眾蒙受損失，亦使得公司治理更趨重視。審計委員會為公司管理階層與會計師溝通之橋梁，其獨立之立場較能提供客觀之意見，較能維持會計師之獨立性，進而影響到審計品質。內部稽核不僅在於檢查及評估組織各項的活動，亦可幫助會計師審計效率之提升，進而影響審計品質。然而文獻上對此部分之探討較少。因此，本研究以2007年至2010年設有審計委員會之台灣上市櫃公司，探討會計師的審計品質是否會受到審計委員會之特性以及內部稽核之品質的影響。本研究以裁決性應計數為審計品質之代理變數，採用多元迴歸模型檢測審計委員會特性及內部稽核品質兩者與審計品質的關連性。本研究結果發現當審計委員會財務專長人數越多，能夠提升審計品質。當公司內部稽核品質越佳，能提升審計品質。當審計委員會內部稽核品質兩者交互作用下，將有助會計師提升審計品質。本研究希望藉此研究結果，提供主管機關和會計師事務所參考，促使審計委員會以及內部稽核更加重視，進而幫助審計品質之提升。

Because of business type management and ownership separation, the effective supervision of managers and reduce agency problems in corporate governance are becoming increasingly important. Company strengthens corporate governance by hire independent directors and establishes audit committee. Audit committee is a bridge between of company and auditors, and better to maintain the independence of auditors, and thus enhance the audit quality. Internal audit is another monitoring function of corporate governance, and effective internal audit usually help auditors to improve the efficiency of the external audit work. This study investigates the relationships among, audit committee, internal audit, and audit quality. The empirical results shows that audit quality is positively associated with the percentage of financial expertise on audit committee, and it is positively associated with the better quality of internal audit.

第壹章、緒論	1
第一節、研究背景與動機	1
第二節、研究目的	2
第三節、研究架構	3
第貳章、文獻探討	5
第一節、公司治理	5
第二節、審計委員會	9
第三節、內部稽核	12
第四節、審計品質	14
第參章、研究方法	20
第一節、研究架構	20
第二節、變數衡量	20
第三節、實證模型	24
第四節、研究樣本	25
第肆章、研究結果	26
第一節、敘述性統計	26
第二節、相關敘述分析	27
第三節、迴歸分析結果	31
第五章、結論	35
第一節、研究結論	35
第二節、管理意涵	36
第三節、研究限制與建議	37
參考文獻	38

中文文獻(依筆劃排序)：
王克京，2008，公司治理與審計委員會制度之研究，雲林科大學會計研究所碩士論文。
王育琦，2010年，我國公開發行公司內部監控機制之變革以審計委員會相關規範為中心，東海大學法律研究所碩士論文。
李建然、許書偉及湯麗芬，2008，內部稽核品質與財務報表品質之關聯性，輔仁管理評論，第15卷第3期：33-62。
李建然及林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24 期：103-126。
李建然及陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期：59-80。
谷中鈞，2008，會計師懲戒對審計品質之影響，東吳大學會計研究所碩士論文。
卓佳慶，2005，會計師選擇與公司治理之探討，台灣大學會計學系博士論文。
高韻如，2009，審計委員會與會計資訊品質，中國文化大學會計學研究所碩士論文。
陳文彬，2007，企業內部控制評估(四版)，台北：證期會
陳春山，2003，審計委員會之運作及法制改革，證券暨期貨管理月刊，2003年第12期。
陳逸仲，2009，審計委員會與資訊透明度、財務報導品質與股價反應之探討，成功大學會計學研究所碩士論文。
陳瑋婷，2008，供應鏈關係、董事會特性與審計品質，東海大學會計學系碩士論文。
陳纘華，2003，股份有限公司內部監控制度之研究-以監察人制度為中心，東吳大學法律學系研究所。
黃誌緯，2009，內部控制有效性與企業績效及財務報導可靠性，成功大學會計學系碩士論文。
楊炎杰及官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後的觀察，會計評論，第43期：27-61。
葉銀華、李存修及柯承恩，2002，公司治理與評等系統，台北：商智文化事業股份有限公司。
劉力及馬賢明，2008，審計委員會與審計質量—來自中國A股市場的經驗證據，會計研究，2008年第7期：84-89。
劉紹樑，2002，從莊子到安隆–A+公司治理，台北：天下雜誌股份有限公司。
劉連煜，2006，新證券交易法實例研習(四版)，台北：元照出版有限公司。
蔡昀蓉，2009，審計委員會特性與盈餘管理，中國文化大學會計研究所碩士論文。
蔡美玲，2005，會計師任期與客戶盈餘反應係數之實證性研究，台北大學會計學研究所碩士論文。
戴耀華，楊淑娥，張強，2007，內部審計對外部審計的影響：研究綜述與啟示，審計研究，2007年第3期：35-40。
謝長夏，2007，論我國股份有限公司之監控－以監察人為中心，輔仁大學法律學系碩士論文。
 
英文文獻(依字母排序)：
Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory , 23(1), 69-87.
American Institute of Certified Public Accounting. 1978. The Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations. New York. NY:AICPA
Antle, R. 1984. Auditor independence. Journal of Accounting Research 22 (1): 1-20.
Antle, R., and B. Nalebuff. 1991. Conservatism and Auditor-Clinet Negotiations. Journal of Accounting Research 29：31-54.
Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do non-audit services compromise auditor independence? further evidence. The Accounting Review 78(3): 611-39.
Becker, C., M. L. Defond, J. Jiambalvo. and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1) : 1-24.
Bedard, J., and S. Biggs.1991. The effect of domain-specific experience on evaluation of management representations in analytical procedures. Auditing：A Journal of Practice & Theory 10：77-90.
Bedard, J., Chtourou, S. M., & Courteau, L. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory . 23(2): 13-35.
Belski, W. H. 2004. Accounting choice in troubled companies: An examination of earnings management by NASDAQ firms in jeopardy of delisting. Ph. D. Dissertation. The Virginia Polytechnic Institute and State University
Beneish, M. D., M. Billings and L. Hodder. 2008. Internal control weaknesses and information uncertainty. The Accounting Review 83 (3): 665-703.
Birkett, B.S. 1986. A Recent History of Corporate Audit Committees. The Accounting Historians Journal 13 (2):109-124.
Chan., K. C., B. R. Farrell, and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory 27 (2): 161-179.
Chow, C. W. 1982. The demand for external auditing: size, debt and ownership influence. The Accounting Review 57(2):272-291	
Cohen, J. R., Krishnamoorthy, G., and Wright, A. M. 2002. Corporate governance and the audit process. Contemporary Accounting Research. 19 (4)：573-594.
DeAngelo, L.. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (12): 181-199.
Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2):193-225.
Deis, D. ,and G. Giroux. 1992. Determinants of audit fees and auditing hours using a direct quality measure, Working Paper, Louisana State University
Doyle, J.T., W. Ge. and S. E. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5): 1141-1170.
Felix, W. L., Gramling, A. A., & Maletta, M. J. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution.  Journal of Accounting Research 39(3): 513-534.
Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1)：135-165.
Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditor’s fees for non-audit services and earnings quality. The Accounting Review 77 : 71-105
Gillan, S. L., and L. T. Starks. 1998. A Survey of Shareholder Activism : Motivation and Empirical Evidence. Contemporary Finance Digest 2 (3):10-34.
Goodwin, J., and P, Kent. 2003. Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance 46 :387–404.
Kennedy. P. 1992. A Guide to Econometrics. 3rd ed. MIT Press, Cambridge: M. A.
Klein, A. 2002, Audit committee, board of director characteristics, and earningsmanagement. Journal of Accounting and Economics 33 (3)：375-400.
Knapp, M. 1991. Factor That Audit Committee Members Use as Surrogates for Audit Quality. Auditing: A Journal of Practice and Theory 10 (2): 35-52.
Kothari, S.P., A. J. Leone and C. E. Wasley, 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197.
Mercer, M., 2004. How do Investors Assess the Credibility of Management Disclosures?, Accounting Horizons 18 (3):185-196.
Myers, J. N., L. A. Myers, and T. C. Omer., 2003. Exploring the term of the auditor-clint relationship and the quality of earnings: A case for mandatory auditor rotation?, The Accounting Review 78 (3): 779-799.
Nagy, A. 2005. Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen. Accounting Horizons 19 (2): 51-68.
Organisation for Economic Co-operation and Development. 2004. OECD Principles of Corporate Governance: Draft revised text. Paris: Organisation for Economic Co-operation and Development.
Prawitt, D. F., Smith, J., L., and Wood, D., A. 2009.Internal audit quality and earnings managent. The Accounting Review 84(4):1255-1280.
Reynolds, K., and J. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30：375-400.
Schipper, K. 1989. Commentary on earning management. Accounting Horizons 3 (4):91-102.
Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research 23(2): 911-919.
Securities and Exchange Commission. 1994. Staff report on auditor independence. March. Washington D.C.
Shleifer, A. and R. W. Vishny. 1997. A survey of corporate governance. Journal of Finance 52 (2):737-783
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702
Velury, U., J. T. Reisch, and D. M. O'Reilly. 2003. Institutional ownership and the selection of industry specialist auditors. Review of Quantitative Finance and Accounting 21 (1): 35-48.
Vinten, G., and C. Lee. 1993. Audit Committee and Corporate Control Managerial Auditing Journal 8 (3) :113-42.
Wallace, W. 2004. The Economic Role of the Audit in Free and Regulated Markets: A Look Back and a Look Forward. Research in Accounting Regulation 17:267-298.
Watts, R. L., and J. L. Zimmerman. 1978. Toward a positive theory of the determination of accounting standards. The Accounting Review 53 (1): 52-77.
Watts, R., and J. Zimmerman. 1986. Positive accounting theory.
World Bank. 1999. Corporate governance : A framework for implementation-overview. 
Yang, J. S., and J. Krishnan. 2005. Audit committees and quarterly earnings management. International Journal of Auditing. 9 (3) : 201-219.