臺灣博碩士論文加值系統

本研究目的為探討審計委員會結構之多樣性與財報品質之關係，分別以審計委員會成員之性別、學歷、國籍及專業背景四個方面來衡量審計委員會之多樣性。本研究採用2006年至2010年有設立審計委員會之上市櫃公司作為樣本，實證結果顯示(1)審計委員會中有女性成員將使財報品質降低，但未達顯著水準，(2)審計委員會中具財會背景成員之學歷越高，財報品質越佳，(3)審計委員會如有外國董事，將使財報品質降低，(4)審計委員會中如有法律專家，有助於提升財報品質。

The purpose of this study is to investigate the association between audit committee diversity and financial reporting quality. Audit committee diversity is defined as to include diverse gender, education degree, nationality and expertise. Listed publicly companies in Taiwan with audit committee from 2006 to 2010 are used as a sample to test the hypotheses by regression analysis in the research. The results suggest：(1) the firm with female audit committee member is more likely to reduce financial reporting quality, but not significant, (2) the education degree of audit committee financial or accounting expertise is positively associated with financial reporting quality, (3) the firm with foreign audit committee member is more likely to reduce financial reporting quality, and (4) audit committee with legal expertise can help enhance reporting quality.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究貢獻 4
第二章 文獻探討 7
第一節 審計委員會相關規定 7
第二節 審計委員會相關文獻 11
第三節 女性董事相關文獻 14
第四節 董事學歷相關文獻 16
第五節 外國董事相關文獻 17
第六節 法律專家相關文獻 17
第三章 研究設計 18
第一節 研究假說 18
第二節 研究期間與樣本 21
第三節 研究模型與變數定義 23
第四章 實證結果與分析 32
第一節 基本敘述性統計 32
第二節 相關係數分析 36
第三節 迴歸結果分析 41
第四節 穩健測試 49
第五章 結論 53
第一節 實證結果 53
第二節 研究限制 55
第三節 研究建議 55
參考文獻 56

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