臺灣博碩士論文加值系統

本研究之主要目的是探討女性獨立董事與關鍵查核事項揭露之關聯性。本研究以2016-2018年設有獨立董事之台灣上市櫃公司為研究樣本，探討女性獨立董事之席次比例，是否會影響會計師揭露之關鍵查核事項的項數與每一項次內容之詳細程度。實證結果發現，女性獨立董事席次比例較高之公司，會計師於查核報告中揭露之關鍵查核事項的項數越多，而且每一項次之平均說明字數也愈多。此研究結果顯示，女性獨立董事席次比例愈高的公司，愈能與會計師進行良好之溝通，並確實能有效發揮監督效果，進而提高財務資訊之透明度與信賴度。

The objective of this study is to examine the relationship between female independent directors (hereafter FIDs) and the disclosure of key audit matters (hereafter KAMs). This study investigates how the proportion of FIDs on the board of directors affects both the numbers and the extents of the disclosed KAMs for Taiwanese listed firms which setup independent directors covering the 2016-2018 period. The empirical results show that firms with higher proportion of FIDs disclose more KAM items and use more words to describe these items. The results suggest that firms with higher proportion of FIDs have better communication with the auditors and the corporate governance was executed effectively; thereby the transparency and fidelity of the financial reports were increased.

摘要 i
ABSTRACT ii
表目次 iv
圖目次 v
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討與研究假說之建立 5
第一節 公司治理與獨立董事之制度 5
第二節 關鍵查核事項之簡介 7
第三節 獨立董事與審計品質之相關文獻 8
第三章 研究方法 10
第一節 研究期間及樣本來源 10
第二節 實證模型之建立 15
第三節 變數說明 16
第四章 實證結果 19
第一節 敘述性統計 19
第二節 相關係數分析 21
第三節 實證結果分析 23
第五章 結論與建議 27
第一節 結論 27
第二節 研究限制與研究建議 27
參考文獻 28
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二、英文文獻 29

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