题名

董事會性別多元化對產業專家會計師選擇之影響：以台灣醫療財團法人為例

并列篇名

How Board Gender Diversity Affects Auditor Industry Expertise Selection: Evidence From Taiwanese Medical Foundations

DOI

10.6295/TAMJ.202008_20(2).0001

作者

林江亮(Chiang-Liang Lin)；李姵儀(Pei Yi Li)；王國華(Kuo-Hua Wang)；黃朝信(Chao-Hsin Huang)

关键词

醫療財團法人 ； 董事會性別多元化 ； 產業專家會計師 ； medical foundations ； board gender diversity ； auditor industry expertise

期刊名称

台灣管理學刊

卷期/出版年月

20卷2期（2020 / 08 / 01）

页次

1 - 23

内容语文

繁體中文
中文摘要

本研究探討董事會性別多元化，對於醫療財團法人選任產業專家會計師查核之影響。實證結果顯示，女性董事比率與選任產業專家會計師查核之間，並不存在顯著關係。但經考量非線性關係後發現，女性董事比率與選任產業專家會計師查核之關聯，呈現先正後負（即倒U型）之非線性關係。換言之，醫療財團法人之女性董事比率愈高時，愈傾向聘任產業專家會計師，但其高過三分之一時，反倒愈不傾向聘任產業專家會計師。本文之結論除有助於瞭解產業專家會計師選任外，亦提供醫療財團法人董事會性別多元化如何影響其產業專家會計師選任之額外證據。
英文摘要

This paper examines whether board gender diversity affects the selection of auditor industry expertise in medical foundations. The empirical results show that female director ratios do not have a significant effect on the choice of auditor industry expertise. However we find out that female director ratios are nonlinearly (inverted U-shape) related to the selection of auditor industry expertise. That is, medical foundations with higher female director ratios, in the premise of not more than one-third, are more likely to choose auditor industry expertise compared to their peers. These findings provide an incremental contribution to the literature on board gender diversity and selection of auditor industry expertise.
主题分类 社會科學 > 管理學
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