本文主要探討從監察人制度轉換成審計委員會制度之公司，其盈餘品質是否提升。比較採用審計委員會制度的公司前、後期間之盈餘品質，相對於維持監察人制度之公司兩個時期的盈餘品質之變化，本文發現採用審計委員會制度之公司較能提升盈餘品質。此發現表示公司採用審計委員會制度者會比維持監察人制度之公司較為注重股東的權益。

from the supervisors can achieve better earnings quality. I compare earnings quality for firms that switch to the audit committee between pre-adoption and post-adoption periods, relative to the corresponding change for a matched sample that retain the supervisors. I find that firms can improve earnings quality after they switch from the supervisors to audit committee. My findings suggest that firms adopting audit committee can embrace shareholder primacy to a larger extent than those that retain the supervisors.