本研究以2001年至2016年間台灣會計師事務所為研究對象，探討會計師事務所合夥人性別多樣性與非審計業務對事務所財務績效之影響，以兩階段最小二平方法進行檢定。樣本選自行政院金融管理監督委員之會計師事務所服務業調查報告。
主要研究結果顯示，會計師事務所合夥人性別多樣性與財務績效之間呈現正向線性關係。但加入事務所非審計業務比例為調節變數時，將弱化合夥人性別多樣性對事務所財務績效之影響。
在研究意涵方面，首先，根據多樣性價值觀點，當合夥人性別多樣性時，可提升會計師事務所整體營運決策的有效性及財務績效表現，增加其在市場上的競爭優勢及組織價值。其次，女性合夥人偏好執行相對較低風險的非審計業務，將對會計師事務所整體財務績效產生弱化調節影響，並降低會計師事務所的營運風險。最後，研究結果或可提供合夥人經營會計師事務所提升財務績效上之額外參考資訊。

The study examines the audit firms in Taiwan during the period 2001- 2016. We investigate the relationship between the gender diversity and non-audit services on the financial performance of the firm with the two-stage least squares method tests. The study is tested and supported by data from the Executive Yuan, Financial Supervisory Commission- CPA Firms General Inspection Report.
  The results show that there is a significant positive linear relationship between gender diversity and financial performance in the partnership of the audit firms. However, when we add the ratio of non-audit services as the moderator, the relationship between partner's gender diversity and firm's financial performance will be weakened.
In terms of practical implications. Firstly, according to the value-in-diversity point of view, when gender diversity in the partnership, it can improves the effectiveness of audit firms’overall operational decision-making and financial performance, even increasing its competitive advantage and organizational value in the market.
  Secondly, the results show that female partners prefer to perform relatively low-risk non-audit services, which will have a weaker impact on the overall financial performance of audit firms, and reduce the operating risk of audit firms. Finally, Our study contributes to partners to manage audit firms and improve its financial performance. This findings provide practical value as further reference source.

目錄
第壹章  緒論  1
第一節 研究背景  1
第二節 研究動機  5
第三節 研究目的  6
第四節 論文結構  6
第貳章  文獻探討  7
第一節 性別多樣性的重要性  7
第二節 會計專業服務產業  14
第三節 性別多樣性對績效之影響  16
第四節 性別多樣性之相關理論  21
第五節 非審計業務對會計師事務所之影響  28
第六節 女性董事之風險偏好  31
第七節 非審計業務風險與性別多樣性	32
第八節 研究假說	33
第參章  研究設計	36
第一節 研究架構	36
第二節 變數定義	36
第三節 實證模式	40
第四節 資料說明	42
第肆章  實證結果	43
第一節 敘述性統計  43
第二節 考慮非審計業務的二階段最小迴歸分析 45
第三節 敏感度分析  47
第伍章 結論與建議  48
第一節 研究結論  48
第二節 研究及管理意涵  49
第三節 研究限制與建議  50
附錄一	51
附錄二	54
參考文獻	 56

圖表目錄
圖 3-1-1 研究架構圖  36

表 3-2-1 第一階段變數衡量彙總表	40
表 3-2-2 第二階段變數衡量彙總表	40
表 4-1-1我國會計師產業樣本之敘述性統計量  43
表 4-1-2 敘述性統計(1991-2007年)	44
表 4-1-3 敘述性統計(2008-2016年)	44
表 4-1-4 相關係數矩陣	45
表 4-2-1 第一階段迴歸相關係數  46
表 4-2-2 第二階段迴歸相關係數  46
表4-3-1 金融海嘯前後對會計師事務所財務績效之迴歸結果 47

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