目前董事會特性之相關之文獻,大多探討單一特性對企業之影響,少有針對董事會所屬成員特性作全面性的檢視,本研究將七項董事會成員特性結合為單一品質指標,藉以檢測董事會成員特性之品質對會計師查核報告之影響;本研究亦檢測董事會具政治連結時對會計師查核報告之影響,以彌補國內文獻在政治連結與董事會成員特性研究之不足;本研究期間為2006年至2010年,共有6,249個樣本觀察值,實證結果顯示,較高的董事會品質對會計師出具修正式審計意見之影響呈顯著負相關,而具有政治連結之董事會亦呈顯著負相關,實證亦發現,政治連結對修正式審計意見之影響高於董事會品質;此外,為了避免董事會品質變數可能具有潛在之內生性問題,本研究再使用兩階段迴歸模式重新檢測,亦獲得相同之結果。
In the past, the most of study investigated how the board of director’s single character influenced the corporations. However, the comprehensive characters of board member is less to be explored. This study combined seven characters of the board of director’s to be a new quality index to examine the effect of auditor to issue the Modified Audit Opinion. In addition, Board’s Political Connection is few to be mentioned in the previous research. This study also examined that board members who have Political Connection whether affect auditor to issue the Modified Audit Opinion. The evidences showed that auditor seldom issue the Modified Audit Opinion to high quality board. The Political Connection also revealed the negative relation with Modified Audit Opinion issued by auditor. Moreover, the conclusion also finds out that Political Connection effect is significant than the board quality. Finally, in order to avoid simultaneous equations, this study adopted two-stage regression to retest and get the same consequence.