本研究探討財務特性、治理特性與組織特性之各項變數,對於醫療財團法人審計品質之影響,研究期間為2005年至2014年。 實證結果顯示,財務特性、治理特性與組織特性皆會影響醫療財團法人之審計品質。個別變數中,財務特性之負債比率及資產報酬率與產業專家呈現顯著負相關,顯示負債比率及獲利能力越高的組織,越不傾向於選任產業專家。治理特性方面,董事會規模及董事長性別與產業專家呈現顯著正相關,表示董事會規模越大者或是董事長為女性時,越傾向提供高審計品質之財務報表;董事會多樣性與產業專家呈現顯著負相關,顯示女性董事比例越高之組織,越不傾向於選任產業專家。組織特性方面,宗教屬性及企業屬性與產業專家呈現顯著正相關,顯示當組織有宗教或是企業背景時,較傾向提供高審計品質之財務報表。 由於董事會多樣性與我們預期不符,因此,我們對董事會規模以及董事會多樣性做進一步非線性測試,結果發現不論是董事會規模以及董事會多樣性,皆呈現先正後負之倒U非線性關係,與我們預期一致。 本研究結果可作為衛生署制定相關法則或其他政府機關在制定醫療財團法人選任會計師政策時之參考依據。
This paper estimates the responsiveness of audit quality to a number of economic variables, including financial characteristics, governance characteristics, and organization characteristics. The empirical results show that audit quality be explained by financial characteristics, governance characteristics, and organization characteristics. In specific variables, we find that financial characteristics that leverage and ROA have significant negative association with industry specialization. In governance characteristics, the results indicate that board size and woman chairman of the board have significant positive association with industry specialization, while women on boards ratio, existing significantly negative associations with industry specialization. In organization characteristics, the results indicate that established by religion groups or enterprise groups have significant positive association with industry specialization. When considering the board size and women on boards ratio of nonlinear tests. we find that board size and women on boards ratio have nonlinear relationships.