董事會多樣性與審計調整數之關聯性

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/48404

Title:	董事會多樣性與審計調整數之關聯性 The Influence of Board Diversity on Audit Adjustments
Authors:	謝旻家
Contributors:	會計學系
Keywords:	董事會多樣性審計調整數盈餘品質公司治理 Board diversity Audit Adjustments Earnings Quality Corporate Governance
Date:	2020
Issue Date:	2020-08-18 10:53:06 (UTC+8)
Abstract:	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.
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