本研究在調查企業女性治理及管理階層人員與女性會計師選任之關聯性，並進一步探討企業女性治理階層與管理階層所選任出的女性會計師組合對審計品質的影響。本研究以2013年至2017年台灣上市上櫃企業為研究樣本，實證結果發現企業女性治理階層人員會偏好選任女性會計師進行查核簽證服務，女性治理階層與女性管理階層人員互相存在高度正向關係，代表台灣企業中存在著「人際吸引理論」。透過裁決性應計數與財務報表重編代表之審計品質發現，由企業女性治理階層人員所選任的女性會計師是有助於提升企業報表之審計品質。

This study investigates the relationship between female corporate governance committee members and executives  and the selection of female CPA, and further explores the impact of the combination of female CPA selected by female corporate governance committee members and executives on audit quality. This study uses Taiwan’s publicly listed companies from 2013 to 2017 as research samples. The empirical results show that female corporate governance committee members prefer to select female audit partners for attestation services. In addition, it is found that a significant positive association between female corporate governance committee members  and female executives, which indicating the existence of "interpersonal attraction”  in Taiwanese companies. Then, through the proxy variables of audit quality of discretionary accruals and the restatement, it was found that the female audit partners selected by the female corporate governance committee members  could help to improve the audit quality.

目錄
第壹章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	5
第三節 論文架構	6
第四節 研究流程	7
第貳章 文獻探討與假說發展	8
第一節 企業女性治理階層及女性管理階層人員選任女性會計師之關係	8
第二節 審計品質相關文獻	10
第三節 企業女性治理階層及女性管理階層人員和女性會計師與審計品質	12
第參章 研究設計	17
第一節 研究架構	17
第二節 研究樣本	19
第三節 變數定義	22
第四節 研究模型	25
第肆章 實證結果	28
第一節 敘述性統計與相關係數分析	28
第二節 迴歸結果	37
第三節 額外研究	45
第伍章 結論	49
第一節 研究結論	49
第二節 研究貢獻	51
第三節 研究限制與後續研究建議	52
參考文獻	53
中文文獻	53
英文文獻	53

 
圖目錄
圖 1 1 台灣女性勞動參與率	1
圖 1-2 台灣公開發行公司女性董事性別比例	2
圖 1-3  國際女性勞動參與率	3
圖 1 4  研究流程圖	7
圖 3 1  研究架構圖	18

 
表目錄
表 3 1 產樣本分布彙總表	20
表 3 2 產業女性職位比率彙總表	21
表 4 1 敘述性統計	29
表 4 2 女性治理、管理階層與女性會計師相關係數分析表	32
表 4 3 女性審計委員、董事長、總經理、財務長與女性會計師相關係數分析表	33
表 4 4 女性治理、管理階層及選任後女性會計師與負裁決性應計數相關係數分析表	34
表 4 5 女性治理、管理階層及選任後女性會計師與正裁決性應計數相關係數分析表	35
表 4 6 女性治理、管理階層及選任後女性會計師與財務報表重編相關係數分析表	36
表 4 7 選任女性會計師之決定因素迴歸結果	39
表 4 8 女性治理階層或管理階層人員和選任後的女性會計師組合與裁決性應計數	42
表 4 9 女性治理階層或管理階層人員和選任後的女性會計師組合與財務報表重編	44
表 4 10 產業量表分布彙總表	46
表 4 11 額外分析迴歸彙整表	48

中文文獻
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杜榮瑞與林孝倫，2007，審計品質知多少？－釐清影響因素提昇查核產出，會計研究月刊，261期：69-83。
林孝倫與林嬋娟，2016，亞洲地區審計品質研究回顧，臺大管理論叢，第27卷第1期：305-362。
陳慧玲、張瑀珊與顏信輝，2012，會計師查核報告簽章方式之探討：司法與證券監理人員之看法，會計審計論叢，第2卷第1期：1-30。
陳英閔與許素綾，2019，出席美國公開發行公司會計監督委員會（PCAOB）第12屆2018 年國際審計監理官年會報告，金融監督管理委員會證券期貨局。
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