董事會多樣性與審計品質之關聯性研究-以中國為例

The Study on the Relationship between Board Diversity and Audit Quality-Empirical Evidence from China

黃洚函(Chiang-Han Huang)

指導教授 ： 徐志順

淡江大學/商管學院/會計學系碩士班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00775

摘要

本研究的目的在探討董事會多樣性與審計品質之關聯性。以中國2009至2011年上市公司為樣本，共2743筆資料，並依照不同資料類型分別採用多元迴歸分析與Logit迴歸分析檢定假說。董事會多樣性以董事會成員的人口統計變數-性別、年齡、任期及教育程度衡量。本研究另以審計意見類型、審計公費與裁決性應計數三項代理變數捕捉審計品質。實證結果顯示董事會多樣性顯著正向影響審計品質。若以審計意見為代理變數時，董事會多樣性愈高，會計師出具非標準式無保留意見的機率愈高。董事會性別多樣性亦呈相同結果。而以審計公費為代理變數時，董事會多樣性愈高，審計公費會降低。董事會年齡與教育程度多樣性亦呈相同結果。另外以裁決性應計數為代理變數時，董事會年齡多樣性愈高，裁決性應計數愈低。本研究除補足董事會多樣性與審計品質相關管理議題文獻外，亦能提升社會對董事會多樣性之重視，因為董事會多樣性會提升企業內部監督機制，降低會計師之審計風險並提升審計品質。

關鍵字

董事會多樣性 ； 性別 ； 年齡 ； 教育程度 ； 審計品質

並列摘要

This paper is to investigate the relationship between board diversity and audit quality. The research sample is from China listed companies between the year of 2009 and 2011, totaling 2,743 observations. Based on the different types of data, we use multiple regression analysis and logit regression analysis to test our research hypotheses. The variable of board diversity is measured by the demography of board members, i.e., gender, age, tenure and education. Moreover, we use audit opinion, audit fees and discretionary accruals as proxy variables of audit quality. The findings of our study indicate that board diversity has a significantly positive effect on audit quality. If using audit opinion as the proxy, the more diverse the board members, the more increasing probability of non-standard unqualified audit reports issued by the CPA. It can also be found in board gender diversity. If using audit fees as the proxy variables, the more diverse the board members, the less audit fees to be paid. There are similar results by using board age variable and education diversity. In addition, if using discretionary accruals as the proxy, the more age diverse the board members, the less discretionary accruals do companies have. The contributions of this paper are to make a supplementary on the management literature of the board diversity and audit quality, and to serve as suggestions to managers in supporting board diversity because enhancing corporate governance can reduce audit risk, so as to improve audit quality.

並列關鍵字

board diversity ； gender ； age ； education ； audit quality

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