近幾十年來舞弊事件頻傳，顯示出公司治理不足的問題，不僅使投資人失去對證券市場的信心，也增加了公司董事被訴訟的可能性。因此本研究的目的在於探討哪些董事會特性及會計師特性會使公司發生舞弊情況而導致訴訟。過去有林昱成、林金賢、陳雪如和莊家豪(2007)研究董事會特性與訴訟風險之關係，以及Sun和Liu (2010)研究會計師特性與訴訟風險之關係。因此本研究欲結合這兩個文獻研究之特性來探討與訴訟風險之關係。
本研究以2001年至2014年9月共137家曾被訴訟的台灣上市上櫃公司作為樣本並以一家訴訟公司配對三家正常公司之方式，採用羅吉斯迴歸方法來探討。結果顯示獨立董事比率、董監事持股質押比例與訴訟風險呈正向相關且達顯著水準；機構投資人持股比例、會計師產業專精、會計師任期與訴訟風險呈負向相關且達顯著水準。
In recent decades, the frequented emerge of fraudulence showing that the problem of inadequate corporate governance, not only the loss of investor confidence in the stock market, but also increases the likelihood of directors of the Company to be litiga-tion. So the purpose of this study is to explore the board characteristics and auditor characteristics which make the company fraud and lead to litigation. In the past, Yu-Cheng Lin, Chin-Shien Lin, Hsueh-Ju Chen, and Jia-Hao Zhuang (2007) study the relationship between the board characteristics and litigation risks, and Sun and Liu (2010) study the relationship between accountant characteristics and litigation risks. Therefore, our study want to combine the characteristics of these two literature to re-search relationships of the litigation risks.
In this study, we search 137 samples of lawsuit during the 2001 to September 2014 had been publicly traded company in Taiwan, and using a 1:3 matched sample of litiga-tion firm and normal company in logistic regression. The results show that: Independent directors ratio and the directors of supervisors pledged shareholding proportion was positive with litigation risk and reach a significant level. The proportion of institutional investors holding, Auditor industry expertise and the auditor tenure was negative with litigation risk reach a significant level.
