第五章 研究結論與建議
第二節 研究建議
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司為研究對象，研究審計委員會裡具備會計專業之獨立董事對盈餘品質與聯合貸 款利差之影響。本研究預期企業盈餘品質好時，將使聯合貸款利差降低，實證結 果顯示，盈餘品質與企業聯合貸款利差的確呈負向關係。再者，進一步考慮審計 委員會裡會計專業的因素，預期審計委員會裡具備會計專業的成員將加強聯合貸 款利差的負向關係，實證結果顯示當審計委員會裡成員具備會計專業將進一步降 低公司貸款成本。
第二節 研究建議
一、除了對會計專業進行探討，未來研究也可進一步分析審計委員會裡若具有法 律專業人才，會如何影響盈餘品質與聯合貸款的貸款利差。Krishnan(2011) 研究指出，審計委員會中具備法律專家會與財務報表品質成正向關係，因為 具備法律背景的獨立董事能夠使審計委員會的成員對於不當財務報表所產 生的法律風險能更有警覺性，且隨著企業發展茁壯，許多會計處理隱含的法 律規範，像是合併議題等，若審計委員會具有法律專業更能夠直接監督交易，
預期能夠使盈餘品質與財務報表品質良好。
二、本研究對於聯合貸款特性衡量是以聯合貸款之貸款利差作為變數，並額外測 試聯貸期間與聯貸金額，未來的研究可以增加不同層面的聯貸契約特性衡量，
如抵押品、公司與銀行往來之密切程度或是否為首次與該銀行往來。
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