| 摘要: | 本研究旨在探討事長兼任總經理是否會影響董事會獨立性。本研究採用多元迴歸分析，以2006年至2010年所有上市櫃公司為樣本，先針對董事會獨立性與審計品質需求的關聯性進行探討。接著，再針對董事長兼任總經理的公司以及董事長未兼任總經理的公司分別進行分析，進而了解董事長兼任總經理是否對董事會獨立性與審計品質需求之關聯性造成影響。研究結果發現董事會獨立性越高審計品質需求越高。董事長兼任總經理會減弱董事會獨立性與審計品質需求之關聯性。另外，研究結果顯示董事會規模越小，審計公費越高。
This study investigates the impact of CEO duality on board independence. The sample of the study consists of public companies in Taiwan for the period from 2006 to 2010. Using a multiple regression analysis, the relationship between board inde-pendence and demand for higher quality audit was first examined. Second, the study separates the sample into CEO duality group and non-CEO duality group. The results of the study show that there is a positive association between board independence and demand for higher quality audit. However, the positive association between board in-dependence and demand for higher quality audit is weaker in companies with CEO duality present. In addition, the study finds that board size is negatively associated with audit fee pricing. |
