本研究以2014-2016年臺灣上市上櫃公司為研究樣本，探討審計委員會成員酬金及出席率對公司財務報告品質的影響。本研究為臺灣推動公司治理的方向提供了一些實證上的證據。
本研究首先測試公司設立審計委員會對財務報告品質的影響，發現2014-2015年有設立審計委員會的公司財務報告品質顯著優於沒有設立審計委員會的公司。
接著測試公司審計委員會成員平均酬金級距對財務報告品質的影響，結果如右：2014年及2014-2015年審計委員會成員平均酬金級距愈高，公司財務報告品質顯著降低。
最後本研究測試公司審計委員會成員平均出席率對財務報告品質的影響，結果如右：2014年審計委員會成員平均出席率愈高，公司財務報告品質顯著下降；2016年及2015-2016年審計委員會成員平均出席率愈高，公司財務報告品質顯著上升，可見審計委員們基於守法的原則，逐漸發揮其內部監督的功能。

We test the relationship between financial reporting quality and audit committee members’ compensation. We also test the relationship between financial reporting quality and audit committee members’ attendance.
The method we use is Ordinary Least Square (OLS) regression. The empirical result shows that the establishment of audit committees significantly improves financial reporting quality during 2014 to 2015. Furthermore, the higher the audit committee members’ compensation, the lower the financial reporting quality is in 2014 and during 2014 to 2015. Finally, audit committee members’ attendance significantly improves financial reporting quality in 2016 and during 2015 to 2016.
Our findings show that audit committee members have stronger concept of compliance, and Taiwan’s corporate governance is on the right track.

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