本研究探討會計師性別、大型會計師事務所及產業專精,對醫療財團法人財務槓桿之影響。研究期間為2005年至2011年,研究對象為59家醫療財團法人,共410筆樣本。實證結果顯示會計師性別、大型會計師事務所及產業專精會計師事務所皆會影響醫療財團法人財務槓桿之重要因素。 假說皆獲得支持,會計師性別變數與財務槓桿呈顯著負相關,顯示由於女性風險偏好低,查核之醫療財團法人之財務槓桿會較小。大型會計師事務所與產業專精會計師事務所變數皆與財務槓桿呈顯著負相關,顯示大型與產業專精會計師事務所為了維持商譽,其風險偏好低,因此查核之醫療財團法人其財務槓桿會較小。本文亦做敏感性分析,實證結果與主要結論一致。
This study investigated the CPA gender, greater CPA firms and specialization, the impact on the financial leverage of medical foundation. During the period of 2005 to 2011, there were 59 medical foundation, including 410 observations. Empirical results show that CPA gender, greater CPA firms and specialization are influence financial leverage of medical foundation an important factor. Hypotheses are supported, CPA gender and financial leverage are significantly negatively, which means women are lower risk appetite therefore audit financial leverage of medical foundation be smaller. Greater CPA firms or specialization and financial leverage are significant negative correlation, dsisplay greater CPA firms and specialization in order to maintain reputation, its risk appetite is low, therefore audit financial leverage of medical foundation be smaller. On sensitivity analysis, the empirical results consistent with the main conclusions.