由於審計人員執行職務的不當而誘導一系列會計醜聞，導致美國證交會強制上市公司內的審計委員會需付出更多的努力去聘請較高品質的審計人員以確保財務報告的質量。過去許多研究顯示，審計委員會的內部人員組成可能影響審計人員選擇的有效性。我們預期有著誠信和高教育水準的大學教授應能夠勝任審計委員會的成員的職責。本研究檢驗當審計委員會中有學者董事時，是否較可能聘請四大會計師事務所，以提高財務報告質量。而學者董事有財務或會計背景的教授是否會影響審計人員的選擇則是我們的另一個研究目的。同時，此論文也探索審計委員會中的學者董事在學校
同時兼任行政職時，是否會傾向於選擇四大會計師事務所。實證結果指出，審計委員會中擁有專業財會背景的學者董事，由於瞭解並會額外關注財務報告的品質而傾向選擇四大會計師事務所。至於當審計委員會中的教授若同時在學校兼任行政職務時，則與選擇四大會計師事務所呈顯著正相關。

A series of accounting frauds induced by the improper auditors enforce the SEC to mandate effective audit committees in publicly listed firms pay more effort to hire the higher quality of auditors to ensure the financial reporting quality. Many previous studies
have documented that the composition of audit committees may impact their effectiveness on auditor selections. College professors with integrity and education levels are expected to be capable of serving as audit committee members. In this research, we examine whether academic directors on audit committees are more likely to hire the Big 4 audit firms in order to enhance the financial reporting quality. Moreover, whether academic
directors with accounting and finance education specializations may affect the selection of auditors is my another research purpose. Then, we also explore whether academic directors with executive position in audit committees tend to select the Big 4 auditors. The empirical results show that due to knowing the importance of financial reporting quality, accounting and finance professors on audit committee tend to choose Big 4 audit firms since their professional knowledge brings extra concern on financial reporting quality. In addition,
professors with executive positions are positively related to the selection of Big 4 audit firms.

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