臺灣博碩士論文加值系統

本研究主要探討獨立董事產業專業性是否能提升董事會監督效能，並透過2010至2015年台灣上市公司公開財務資訊進行研究。本文使用裁決性應計數取絕對值作為財務報表品質之代理變數，研究結果發現若獨立董事主要現職及兼任情形與任職公司屬同產業，其產業專業性確實能提升財務報表品質。然而，若獨立董事主要經驗與任職公司屬同產業，其產業專業性則降低財務報表品質。總體而言，此研究結果顯示，僅有在獨立董事現時狀態是產業專家時，其產業專業性較能提升監督效能。

This study investigates whether industry expertise of independent directors enhances board monitoring effectiveness by examining the financial reporting quality in Taiwan from 2010 to 2015. Using absolute discretionary accruals to measure financial reporting quality, this paper finds that industry expertise, when independent directors’ present employment and concurrently serve as other public firms are in the same industry, can improve the financial reporting quality. However, accruals quality is found to decrease with the employment history of industry expertise of independent directors. Overall, the results suggest that industry expertise of independent directors provide the monitoring effectiveness only when they are industry experts in the current time.

壹、 緒論 9
第一節 研究背景及動機 9
第二節 研究目的 11
第三節 研究架構 12
貳、 文獻探討及假說發展 14
第一節 研究背景 14
第二節 獨立董事主要功能 16
第三節 產業專業性 18
第四節 獨立董事產業專業性與應計品質 19
第五節 研究假說 20
參、 研究方法 22
第一節 觀念性架構 22
第二節 樣本選取與資料來源 23
第三節 實證模型建立 25
第四節 變數定義與衡量 26
肆、 研究結果分析 35
第一節 基本資料分析 35
第二節 相關係數分析 39
第三節 敏感性分析 44
伍、 結論及建議 47
第一節 研究結論 47
第二節 研究貢獻 48
第三節 研究限制與建議 49
參考文獻 50

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