本文旨在探討中國上市公司之管理階層性別差異是否有不同之盈餘管理選擇偏好，並另探討審計產業專家之影響。本研究以2008年至2015年之中國上市公司為研究對象，實證結果發現，高階主管（總裁、總經理）性別差異部分，男性高階主管與應計項目盈餘管理呈顯著負相關。而管理階層之性別比例對於盈餘管理之選擇偏好有顯著之影響；當管理階層中女性所佔比例越高時，企業較會傾向使用應計項目盈餘管理，較不會使用實質盈餘管理；當管理階層中男性所佔比例越高時則相反。審計產業專家方面，與女性高階主管之交乘項無顯著相關，而與女性管理階層所佔比例之交乘項，與實質盈餘管理呈顯著負相關；與男性高階主管及男性管理階層所佔比例之交乘項皆與實質盈餘管理呈顯著正相關，顯示男女性別差異確實會影響其所選擇之盈餘管理行為。希冀藉由本文研究結果提供未來相關研究，關於性別差異係為高階主管及管理階層盈餘管理選擇之重要影響因素。

The objective of this study was to determine whether gender differences exist in the management of listed firms in China with regard to earnings management and examine the influence of auditor industry specialization. This study investigated listed firms in China from 2008 to 2015. The empirical results revealed a significant negative correlation between male executives (presidents and general managers) and accrual-based earnings management. The gender proportions of the management also exerted a significant influence on preferences in earnings management; firms with a management team comprising mostly of females tended to choose accrual-based earnings management rather than real earnings management, while firms with a management team comprising mostly of males showed the opposite. With regard to auditor industry specialization, the interaction of auditor industry specialization and female executives showed no significant correlation, while the interaction of auditor industry specialization and the proportion of females in management displayed a significant negative correlation with real earnings management. In contrast, the interactions of auditor industry specialization with male executives and the proportion of males in management displayed significant positive correlation with real earnings management, which indicates that the earnings management behavior chosen indeed varies with gender. The results of this study show that the genders of executives and managers are crucial factors that influence earnings management choices and should be taken into consideration in future research.

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 研究架構與流程 5
第貳章 文獻探討與假說建立 7
第一節 性別差異之相關文獻 7
第二節 應計項目與實質盈餘管理相關文獻探討 10
第三節 性別差異對於盈餘管理或管理決策行為之影響 18
第四節 審計產業專家對於盈餘管理之影響 21
第參章 研究方法 23
第一節 研究架構 23
第二節 研究模型之設定及變數之定義 24
第三節 研究對象資料 32
第肆章 實證結果與分析 34
第一節 敘述性統計 34
第二節 相關係數分析 38
第三節 迴歸分析 43
第四節 敏感性分析 50
第伍章 結論與建議 54
第一節 研究結論 54
第二節 研究建議 54
參考文獻 56

圖目錄
圖1-1 研究流程圖 6
圖3-1 研究架構圖 23

表目錄
表3-1 產業分佈表 33
表4-1 全部樣本之敘述性統計 (N=13877) 36
表4-2 總裁或總經理為女性之敘述性統計 (N=1009) 37
表4-3 總裁與總經理為男性之敘述性統計 (N=12868) 37
表4-5 當總裁或總經理為女性時之相關係數表 41
表4-6 當總裁與總經理為男性時之相關係數表	42
表4-7 管理階層性別對於裁決性應計數絕對值與實質盈餘管理之迴歸分析
 45
表4-8 盈餘增高(DA+)與盈餘下降(DA-)裁決性應計數之迴歸分析 46
表4-9 異常之營運現金流量、異常製造成本、異常裁決性費用之迴歸分析  49
表4-10 以費用總和計算審計產業專家之敏感性分析 52
表4-11 擴大高階主管職位範圍之敏感性分析 53

中文文獻
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謝明玲，2016，姊的時代。天下雜誌573期，70-76。
羅之盈，2015，迎接女力時代，首屆女性創業大會登場。天下雜誌573期，42-43。

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網路資料
中華公司治理協會，CG WATCH 2014-市場評比，http://www.cga.org.tw/main/f_2_01_news.aspx?news_aid=1253 
台灣證券交易所公司治理中心，亞洲公司治理排名，台灣躍居第四名，http://cgc.twse.com.tw/pressReleases/promoteNewsArticleCh/1355