醫療財團法人查核會計師性別對其舉債程度影響之探討

How Do CPAs' Gender Affect the Debt Financing Level of Medical Foundations?

10.6295/TAMJ.201808_18(2).0003

林江亮(Chiang-Liang Lin)；歐陽妏珊(Wen-Shan OuYang)；王國華(Kuo-Hua Wang)；郭弘卿(Horng-Ching Kuo)

醫療財團法人 ； 舉債程度 ； 會計師性別 ； medical foundations ； debt financing level ； CPAs' gender

台灣管理學刊

18卷2期（2018 / 08 / 01）

49 - 70

繁體中文

本研究探討醫療財團法人舉債程度與其查核會計師性別之間的關聯，並討論醫療財團法人董事長性別在上述關係中所扮演的角色。實證結果顯示，醫療財團法人之舉債程度與其查核會計師性別具有顯著關聯，當查核會計師為女性時，會有較低之舉債程度。此外由於醫療財團法人舉債程度之高低，主要係決定於其董事會而非查核會計師，故本文進一步考慮董事長性別所扮演之角色，結果顯示當醫療財團法人具宗教背景且董事長為女性時，其舉債程度顯著高於其他醫療財團法人，但此一發現並不影響本文之結論。

The study explores the association between debt financing level of medical foundations and certified public accountants' (CPAs) gender in Taiwan. We also discuss the role of chairmen's gender on the debt financing level of medical foundations. The empirical results suggest that the relationship between debt financing level of medical foundations and audited by female CPA is significantly negative. When considering the effect of board of director chairmen's gender on leverage, we also find that medical foundations with both female chairmen and established by religion groups usually have higher debt financing level than others.

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