本研究係探討審計委員會之財務專家與盈餘品質之關聯性。為了瞭解會計專業是否為影響盈餘品質之重要因素，本研究將我國審計委員會之財務專家區分為“具會計專業”及“非會計專業”等兩種財務專家，分別檢視兩者對於盈餘品質之影響。
實證結果顯示，具會計專業之財務專家及非會計專業之財務專家皆與裁決性應計數有顯著的負相關，意味著一般來說，兩者皆能有效抑制盈餘管理之行為，進而提升盈餘品質。另外，結果並未發現兩者對於盈餘品質的影響力有顯著上之差異。但是，在經過樣本分群測試後，發現兩種財務專家在四大所查核之樣本當中，對於盈餘品質有不同的影響，具會計專業之財務專家與裁決性應計數有顯著的負相關，非會計專業之財務專家則未與裁決性應計數有顯著的關係，顯示在財務報導過程的監控上，具會計專業之財務專家較能夠在四大以外提供額外之監督。

This paper aims to examine the associations between audit committee financial expertise and earnings quality. In order to understand whether accounting expertise is a crucial factor that affects the earnings quality, we separate the audit committee financial expertise into accounting financial expertise and non-accounting financial expertise, examining the effects of each type on earnings quality.
The result shows that both accounting financial expertise and non-accounting financial expertise are negatively related to the discretionary accruals, which suggests that both of them could lessen the behavior of earnings management and then escalate the earnings quality. Besides, the result does not show that there is a significant difference between these two types of expertise on the effect of earning quality. However, after classifying samples, we found that they have different effects on earnings quality in the sample of Big 4. Accounting financial expertise is negatively and significantly associated with discretionary accruals, while the result for non-accounting financial expertise is insignificant, showing that in contrast to non-accounting financial expertise, accounting financial expertise could provide additional supervisions for the financial reporting other than that of Big 4.

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