睽諸過去文獻，當公司產生重大財稅差異時，代表管理當局極有可能進行盈餘管理之操縱，同時此項重大差異亦為弊案模式之象徵。因此，本文探討董事會結構，如：董事持股比率與是否兼任經理、獨立董事及監察人席次之比率、審計委員會之設置等，其與財稅差異之關聯性，以驗證董事會之內部監督功能。另外，本研究探討會計師專業能力對與財稅差異之影響，以驗證會計師專業能力是否影響財稅差異。
實證結果發現，當董事持股愈高及兼任經理時，董事可能偏向自我利益，亦愈有可能導致管理階層從中操縱財稅損益；經理人持股比例愈多時，財稅差異愈少，過去研究認為經理人身處公司內部，知曉有關公司經營之內部消息，當公司財務績效越好，經理人越有信心及意願增加公司持股比率；會計師專業能力與財稅差異呈負相關，顯示外部監督有效果。
Stare all past literature, when the company generated significant differences in taxation, on behalf of regulatory authorities is likely to manipulate the earnings management, but also a symbol of this major difference scandal Mode. Therefore, this paper discusses the structure of the board, such as: whether a director and part-time manager shareholding ratio, the ratio of independent directors and supervisors seats, the audit committee of the like, which are associated with differences between taxation, in order to verify the internal oversight function of the Board. In addition, the study investigated the effect of differences accountants and taxation expertise to verify whether the impact of fiscal and tax accountant expertise differences.
The empirical results show that when a director and part-time manager of the higher stake, the directors may tend to self-interest, are also more likely to lead to the management of taxation and losses from manipulation; the proportion of the managers holding more, the less taxation differences, past studies suggest language managers within the company, identifying inside information about the company, the company's financial performance is better when managers more confidence and willingness to increase the company's shareholding ratio; accountant expertise and taxation differences negatively correlated display effective external oversight.
