合夥人性別多樣性與非審計業務對會計師事務所財務績效之影響

本研究以2001年至2016年間台灣會計師事務所為研究對象，探討會計師事務所合夥人性別多樣性與非審計業務對事務所財務績效之影響，以兩階段最小二平方法進行檢定。樣本選自行政院金融管理監督委員之會計師事務所服務業調查報告。主要研究結果顯示，會計師事務所合夥人性別多樣性與財務績效之間呈現正向線性關係。但加入事務所非審計業務比例為調節變數時，將弱化合夥人性別多樣性對事務所財務績效之影響。在研究意涵方面，首先，根據多樣性價值觀點，當合夥人性別多樣性時，可提升會計師事務所整體營運決策的有效性及財務績效表現，增加其在市場上的競爭優勢及組織價值。其次，女性合夥人偏好執行相對較低風險的非審計業務，將對會計師事務所整體財務績效產生弱化調節影響，並降低會計師事務所的營運風險。最後，研究結果或可提供合夥人經營會計師事務所提升財務績效上之額外參考資訊。

關鍵字

性別多樣性；非審計業務；會計師事務所合夥人；財務績效

並列摘要

The study examines the audit firms in Taiwan during the period 2001- 2016. We investigate the relationship between the gender diversity and non-audit services on the financial performance of the firm with the two-stage least squares method tests. The study is tested and supported by data from the Executive Yuan, Financial Supervisory Commission- CPA Firms General Inspection Report. The results show that there is a significant positive linear relationship between gender diversity and financial performance in the partnership of the audit firms. However, when we add the ratio of non-audit services as the moderator, the relationship between partner's gender diversity and firm's financial performance will be weakened. In terms of practical implications. Firstly, according to the value-in-diversity point of view, when gender diversity in the partnership, it can improves the effectiveness of audit firms’overall operational decision-making and financial performance, even increasing its competitive advantage and organizational value in the market. Secondly, the results show that female partners prefer to perform relatively low-risk non-audit services, which will have a weaker impact on the overall financial performance of audit firms, and reduce the operating risk of audit firms. Finally, Our study contributes to partners to manage audit firms and improve its financial performance. This findings provide practical value as further reference source.