近年來女性參與勞動力的比率逐漸上升，也凸顯出女性參與勞動後對組織性別配適之重要性，因此，性別配適的議題越來越受到實務與學術研究的重視；性別配適可區分為水平性別配適以及垂直性別配適，過去研究多著重於水平性別配適，相較之下，垂直性別配適仍處於起步階段，加上其對專業組織而言為重要，故本研究主要以專業組織為研究對象。本研究有兩個主要目的，其一為探討事務所合夥人的性別差異對事務所財務績效之影響，其二為探討事務所合夥人與員工性別的不同配適對事務所財務績效之影響，研究樣本選自2002年至2015年共14年「會計師事務所服務業調查報告」中臺灣合夥型會計師事務所的資料。研究結果發現：(1)全女性合夥人之會計師事務所財務績效較合夥人全為男性之會計師事務所財務績效佳；(2)合夥人與員工性別配適，異性配適其財務績效較同性配適之財務績效佳。本研究結果或可供合夥型會計師事務所聘雇員工時或是升遷合夥人時作為額外的參考依據，亦可填補過去研究甚少探討合夥型會計師事務所垂直性別配適之缺口。

In recent years, the participation rate of women in the labor force has gradually increased, and it also highlights the importance of gender matching after women's participation in labor. Therefore, the issue of gender matching is increasingly emphasized by practical and academic research. Gender matching can be divided into levels: horizontal gender matching and vertical gender matching. In the past, research focused on horizontal gender matching, in contrast, there are still few researches on vertical gender matching. However, it was important for professional organizations. Therefore, this research mainly focuses on professional organizations. There are two main objectives of this study. One is to investigate the influence of the gender differences of the firm's partners on the profit performance of the firm, and the other is to investigate the influence of the differences in the gender matching of the firm's partners and employees on the profit performance of the firm. The data used for this thesis are obtained partnership accounting firms from Annual Survey of Accounting Firms in Taiwan, and the sample period is from 2002 to 2015. This study has two major findings：(1) The profit performance of accounting firms of all-female partners is better than that of male accounting firms whose partners are all male; (2) The gender matching of partners and staff, the opposite sex suits their profit performance more homogeneity appropriate profit performance is good. The results of this study may be used as an additional reference for the partnership accounting firms to hire employees or to promote partners. It can also supplement research in the past to discuss the gap in the vertical gender matching of partnership accounting firms.

目錄
第壹章  緒論1
第一節　研究背景1
第二節　研究動機4
第三節　研究目的5
第四節　研究架構及研究流程	5
第貳章　文獻回顧8
第一節　性別議題之重要性8
第二節　性別配適之文獻9
一、水平性別配適對組織績效影響之文獻10
二、垂直性別配適對組織影響之文獻14
第三節　垂直性別配適之相關理論16
一、相似吸引理論(Similarity-Attraction Paradigm)16
二、領導—成員交換理論(Leader-Member Exchange，簡稱LMX理論)17
三、相異性理論(Dissimilarity Paradigm)17
四、性別刻板印象18
第四節  會計師事務所之財務績效19
第五節  文獻評述20
第參章  研究設計21
第一節  研究架構21
第二節  研究假說21
第三節  變數定義23
第四節  估計模式28
第五節  資料說明28
第肆章  實證結果31
第一節  敘述性統計31
第二節  相關係數分析36
第三節  迴歸分析39
第伍章  結論與建議45
第一節  研究結論45
第二節  研究意涵45
第三節  研究限制46
第四節  未來研究建議47
參考文獻	48
附錄55

圖目錄
圖1-4-1研究流程圖	7
圖3-1-1研究架構圖	21

表目錄
表3-3-1變數衡量彙總表27
表3-5-1研究樣本彙總說明_合夥人性別29
表3-5-2研究樣本彙總說明_合夥人與員工性別組合30
表4-1-1全體樣本之敘述性統計32
表4-1-2財務績效之敘述性統計彙總表：依合夥人性別35
表4-1-3財務績效之敘述性統計彙總表：依合夥人與員工性別配適35
表4-2-1全體樣本相關係數分析37
表4-3-1獨立樣本T檢定結果：合夥人性別40
表4-3-2獨立樣本T檢定結果：合夥人與員工性別配適40
表4-3-3迴歸分析結果41
表4-3-4敏感度分析	44

一、中文部分
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陳同揚，2006，領導－成員交換理論研究探析，江海學刊，第2期：222-226。
陳冠群，2017，會計師性別與年齡對財務報導品質之影響：中國實證研究，國防大學財務管理學系未出版碩士論文。
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廖達彥，2006，獨資型會計師事務所從業員工性別與績效之探討，銘傳大學會計學系碩士班未出版碩士論文。
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二、英文部分
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