在所有權與經營權分離之情況下，管理階層有可能因為代理問題而產生損害股東利益的情況，因此建立有效之監督機制為當前公司治理最主要目標之一。依據資源依賴理論，當企業面臨外在環境挑戰時，董事會之應變能力與危機處理能力愈顯重要。當董事會中成員之經驗與資源愈多元，能提供經理人更多元經驗和觀點，降低取得資源的不確定性，提升企業的經營效率及決策判斷能力。
本研究之樣本期間為2012至2018年。本研究利用審計調整數作為盈餘品質的替代變數，藉由董事會獨立性、專業性、忙碌性、性別、年資及教育程度來了解董事會多樣性是否影響盈餘品質。研究結果顯示，董事會專業性、忙碌性及教育程度愈高愈能夠有效縮短審計調整數；董事會獨立性、性別及年資則未達顯著影響。
The main purpose of corporate governance is create an efficiency monitor mech-anism, because manage will harm shareholder due to self-interest. According to re-source dependence theory, when companies face external challenges, if board members have more diverse, they can provide managers with more diversified experi-ences and opinions, reduce the uncertainty of obtaining resources, and improve the operating efficiency and decision-making judgment of the enterprise.
We collected data from Taiwan Economic Journal since 2012 to 2018. We use au-dit adjustment as proxy of earnings quality, using board independent, profession, bus-yness, gender, tenure, education to measure board diversity. Empirical result present that board professional, busyness and education can reduce the audit adjustment; board independent, gender and tenure are no significant impact.
