過去鮮少文獻深入探討獨立董事職能,我國與獨立董事相關之研究,多強調於獨立董事之設置與公司績效關聯性,許多學者建議未來研究應著重於董事的實際行為(e.g. Zahra and Pearce, 1989; Forbes and Miliken, 1999;Zona and Zattoni, 2007;Minichilli et al., 2009)。本研究主要目的為了解影響獨立董事各職能發揮程度之因素,依Withers(2012)所提出之供給及需求的架構,將影響因素分為獨立董事專業背景及企業競爭策略進行關聯性研究。 研究結果發現,獨立董事專業背景與企業競爭策略對獨立董事職能發揮情形皆有顯著影響。除假說驗證外,本研究另發現「財會專業」之獨立董事,在認知行為或實際行為 中,皆能高度發揮「行為控制職能」與「產出控制職能」,而「管理專業」獨立董事則在實際行為中與各職能發揮程度皆無顯著相關。
In the past, there haven’t been a lot of papers discussing the function of independent directors. In Taiwan, most of the research related to independent directors has been focusing on the co-relation between the organization of independent directors and corporate performance, many academics has suggested more focus should be put upon the actual behaviors of independent directors in future researches (e.g. Zahra and Pearce, 1989; Forbes and Miliken, 1999;Zona and Zattoni, 2007;Minichilli et al., 2009). The main purpose of this research is to understand the factors that influences the performance of independent directors’ functions on the basis of Withers(2012) supply and demand structure, which investigate the co-relation between the two separate influential factors, background of independent directors and corporate competitive strategies. The research result shows, the background of independent directors and corporate competitive strategies has significant influences on the degree of performance of independent directors’ functions. Apart from proving the hypothesis, the research found that independent directors with financial backgrounds, can highly perform the function of behavior control and output control in both cognitive behaviors and actual behaviors, and independent directors with professional management backgrounds shows insignificant co-relation with the degree of performance of independent directors in their actual behavior.