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題名 董事會中女性董事之參與與舞弊發生關聯之研究：來自中國之證據
作者 張驥
貢獻者 金成隆博士
張驥
關鍵詞 公司舞弊
女性董事
董事會特性
股權結構
審計品質
日期 2008
上傳時間 9-May-2016 11:29:06 (UTC+8)
摘要 本研究以大陸市場為研究對象，希望探討女性董事之參與與公司舞弊之關聯性，並參考過去文獻，一併討論董事會特性、公司股權結構與審計人員品質與公司舞弊之關聯性。
實證結果發現，在考慮中國大陸各省區市場發展程度之差異後，女性董事之參與可以降低公司舞弊發生之可能性；同時也發現董事會特性（外部董事之比例和董事長是否兼任總經理）與公司股權結構（國有股比例、法人持股比例、流通股比例、是否存在外國股東和公司最大股東持股比例）皆與公司舞弊之發生有顯著關連性存在。
My study examines whether female directors’ participation in boardroom have an effect on corporate financial fraud in China. Besides, referring to the past studies, it also examine whether boardroom characteristics, ownership structure and auditors’ quality have an effect on corporate financial fraud. The data come from CSMAR database.
The results from original analysis show that female directors’ participation does not have an effect on corporate financial fraud. But after considering the regional market development differences between the provinces, female directors’ participation in boardroom will deter fraud. The results also demonstrate that boardroom characteristics and ownership structure are important in explaining fraud.
參考文獻 中文部分
中華民國審計準則公報第四十三號，財團法人中華民國會計研究發展基金會，九十五年九月一日發布。
王嘉穎，1999，我國上市公司財務危機與監理因素之關聯性研究-實質所有權之探討，國立台灣大學會計研究所碩士論文。
李文娟，1998，領導型態、工作滿意度與工作績效相關之個案實證研究，國立中央大學人力資源管理研究所碩士論文。
李放與蘇麗麗，2007，女性性別優勢在管理中的作用，中華女子學院山東分院學報，2007年第3期：15-18。
李豔征，2007，新時期的女性領導者與「雙性管理」，職業圈，第75期：18-19。
林勇與鄧曼姿，2007，公司治理中的性別差異研究—基於廣東省發達地區的問卷調查，華南師範大學學報（社會科學版），2007年第六期：33-42。
林育雅，1994，上市公司董事會特性與盈餘操縱現象之研究，國立台灣大學會計研究所碩士論文。
金燕與喬杰，2007，參與管理：公共部門女性職業生涯發展的內在動力，人才資源開發，第11期：46-47。
馬秀如，2006，會計師揭發舞弊之責任，會計研究月刊，第253期：44-61。
陳雅琪，2007，董事會結構、家族控制持股、集團企業與財務報表舞弊之關聯性研究，國立成功大學會計研究所碩士論文。
陳信銘，2005，財務報表舞弊之研究：公司治理之觀點，朝陽科技大學會計研究所碩士論文。
張志裕，2004，董事會特性、資訊揭露與經營績效之關聯性研究，中原大學企業管理研究所碩士論文。
康宛竹，2007，中國上市公司女性高層任職狀況調查研究，婦女研究論叢，第81期：23-29。
郭瑾瑜，1996，台灣女性主管管理風格、人際關係、決策型態、領導行為與成就動機之研究，國立成功大學企業管理研究所碩士論文。
趙亦珍，2000，女性創業家性別角色與創業行為之研究，國立中山大學人力資源管理研究所碩士論文。
英文部分
Adler, N. J. 1984. Women in international management: Where are they? California Management Review 26 (4): 78-89.
Adler, R. D. 2001. Women in the Executive suite correlate to high profits. Glass ceiling Research Center, http://glass-ceiling.com/InTheNewsFolder/HBRArticlePrintablePage.html.
Agrawal, A., and S. Chadha. 2004. Corporate governance and accounting scandals. Journal of Law and Economics, Forthcoming.
Agrawal, A. and C. R. Knoeber. 1996. Firm performance and mechanisms to control agency problem between managers and shareholders. Journal of Financial and Quantitative Analysis 31 (3): 377-397.
Australian Accounting Research Foundation. 2004. AUS 210: The auditor’s responsibility to consider fraud in an audit of a financial report. Melbourne: AARF.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (October): 443-465.
Becker C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
Bell, T. B., S. Szykowny, and J. J. Willingham. 1991. Assessing the likelihood of fraudulent financial reporting: A cascaded logit approach. Working paper, KPMG Peat Marwick, Montvale, NJ.
Bilimoria, D. 2000. Building the business case women corporate directors. In Women on Corporate Boards of Directors: International Challenges and Opportunities, edited by R. J. Burke and M. C. Mattis. Netherlands: Kluwer Academic: 25-40.
Bortolotti, B. , and M. Faccio. 2004. Reluctant privatization. Working paper, University of Torino.
Burke, R. J. 1994. Benefits of women on corporate boards of directors as reported by male CEOs’. Psychological Reports 75 (1): 329-330.
Burke, R. J. 1996. Why aren’t more women on corporate boards? Views of women directors’. Psychological Reports 79 (3): 840-842.
Burke, R. J. and C. A. McKeen. 1993. Career priority patterns among managerial and professional women. Applied Psychology: An International Review 42: 341-352.
Burton, C., and C. Ryall. 1995. Enterprising nation: Renewing Australia’s managers to meet the challenges of the Asia-Pacific century. Canberra: Australian Government Publishing Service.
Carter, D. A., B. J. Simkins and W. G. Simpson. 2003. Corporate governance, board diversity, and firm value. The Financial Review 38: 33-53
Cassell, C. 1997. The business case for equal opportunities: Implications for women in management. Women in Management Review 12: 11-17.
Catalyst. 2003a. Catalyst Census of Women Directors. (Catalyst, New York).
Catalyst. 2003b. Catalyst Census of Women Directors in Canada. (Catalyst, New York).
Catalyst. 2004. The bottom line: Connecting corporate performance and gender diversity. Catalyst Publication Code D58, New York.
Catalyst. 2007. Catalyst Census of Women Directors.(Catalyst, New York).
Chen, G. M., M. Firth, and O. M.Rui. 2004. Have China’s enterprise reforms led to improved efficiency and profitability? Working paper, Chinese University of Hong Kong.
Chen, G. M., M. Firth, N. Gao, and O. M. Rui. 2005. Do ownership structure and governance mechanisms have an effect on corporate fraud in China’s listed firms? Working paper, Chinese University of Hong Kong.
Dallas, L. L. 2002. The new managerialism and diversity on corporate boards of directors. Public Law and Legal Theory Working Paper 38 (Spring),University of San Diego School of Law.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics: 183-199.
Dechow, P. M., R. G. Sloan, and A.P. Sweeney. 1996. Cases and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
Fama, E. F. and K. R. French. 1992. The cross-section of expected stock return. The Journal of Finance 47 (2): 427-465.
Fama, E. F. and K. R. French. 1993. Common risk factors in the returns on stocks and bonds. Journal of Financial Economics 33: 3-56.
Fama, E. F., and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (June): 301-325.
Fondas, N. 2000. Women on boards of directors: Gender bias or power threat? In Women on Corporate Boards of Directors: International Challenges and Opportunities, edited by R. J. Burke and M. C. Mattis. Netherlands: Kluwer Academic: 171-177.
Francoeur, C, R. Labelle, and B. Sinclair-Desgagne. 2007. Gender diversity in corporate governance and top management. Journal of Business Ethics, Forthcoming.
Gao, N. 2003. Is China’s securities regulatory agency a toothless tiger? Working paper, GTA corporation.
Gupta, N. 2005.Partial privatization and firm performance. Journal of Finance, Forthcoming.
Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance 48: 831-880.
Karpoff, J. M. and J. R. Lott. 1993. The reputational penalty firms bear for committing criminal fraud. Journal of Law and Economics 134 (2): 757-802.
Khanna, T., and K. Palepu. 2000. Emerging market business groups, foreign investors, and corporate governance. NBER Working paper No. 6955.
Kim, J. B. and C. H. Yi. 2006. Ownership structure, business group affiliation, listing status and earnings management: Evidence from Korea. Contemporary Accounting Research 23 (2): 427-464.
Kramer, V. W., A. M. Konrad and S. Erkut. 2006. Critical mass on corporate boards: Why three or more women enhance governance. Wellesley Centers for Women, Report No. WCW 11. Wellesley, MA: Wellesley Centers for Women.
KPMG. 2004. Fraud survey 2004. KPMG.
Loebbecke, J. K., M. M. Eining, and J. J. Willingham. 1989. Auditors’ experience with material irregularities: Frequency, nature, and detectability. Auditing: A Journal of Practice and Theory 9 (Fall): 1-28.
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Qiu, A. 2004. Audit quality and earnings management: Empirical evidence from China’s stock market. PhD dissertation, The Hong Kong Polytechnic University.
Rezaee, Z. 2002. Financial statement fraud: Prevention and detection. New York: Wiley 315.
Rezaee, Z. 2003. Cause, consequences and deterrence of financial statement fraud. Critical Perspectives on Accounting 16(3): 277-298.
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Ryan, M. K. and S. A. Haslam. 2006. What lies beyond the glass ceiling?.Human Resource Management International Digest 14: 3-5.
Selby, C. C. 2000. From male locker room to co-executive director boardroom: A twenty-five year perspective. In Women on Corporate Boards of Directors: International Challenges and Opportunities, edited by R. J. Burke and M. C. Mattis. Netherlands: Kluwer Academic: 97-109.
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Wong, R. 2004. Auditors’ responsibilities for detecting frauds: A cause and consequence analysis of the CSRC enforcement actions in China. Working paper, Hong Kong Polytechnic University.
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Yermack, D. 1996. Higher market valuations of companies with a small board of directors. Journal of Financial Economics 40: 185-211.
描述 碩士
國立政治大學
會計學系
95353041
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095353041
資料類型 thesis
dc.contributor.advisor 金成隆博士zh_TW
dc.contributor.author (Authors) 張驥zh_TW
dc.creator (作者) 張驥zh_TW
dc.date (日期) 2008en_US
dc.date.accessioned 9-May-2016 11:29:06 (UTC+8)-
dc.date.available 9-May-2016 11:29:06 (UTC+8)-
dc.date.issued (上傳時間) 9-May-2016 11:29:06 (UTC+8)-
dc.identifier (Other Identifiers) G0095353041en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/94695-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 95353041zh_TW
dc.description.abstract (摘要) 本研究以大陸市場為研究對象，希望探討女性董事之參與與公司舞弊之關聯性，並參考過去文獻，一併討論董事會特性、公司股權結構與審計人員品質與公司舞弊之關聯性。
實證結果發現，在考慮中國大陸各省區市場發展程度之差異後，女性董事之參與可以降低公司舞弊發生之可能性；同時也發現董事會特性（外部董事之比例和董事長是否兼任總經理）與公司股權結構（國有股比例、法人持股比例、流通股比例、是否存在外國股東和公司最大股東持股比例）皆與公司舞弊之發生有顯著關連性存在。		zh_TW
dc.description.abstract (摘要) My study examines whether female directors’ participation in boardroom have an effect on corporate financial fraud in China. Besides, referring to the past studies, it also examine whether boardroom characteristics, ownership structure and auditors’ quality have an effect on corporate financial fraud. The data come from CSMAR database.
The results from original analysis show that female directors’ participation does not have an effect on corporate financial fraud. But after considering the regional market development differences between the provinces, female directors’ participation in boardroom will deter fraud. The results also demonstrate that boardroom characteristics and ownership structure are important in explaining fraud.		en_US
dc.description.tableofcontents 謝辭 I
摘要 II
ABSTRACT III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的與問題 4
第三節 研究流程 5
第二章 文獻探討 6
第一節 舞弊之定義與分類 6
第二節 女性之人格特質 7
第三節 女性董事對公司帶來之影響 9
第四節 其他董事會特性 15
第五節 股權結構 17
第六節 審計品質 18
第三章 研究方法 19
第一節 研究假說 19
第二節 實證模型和變數定義與衡量 26
第三節 樣本選取與資料蒐集 31
第四章 實證結果 32
第一節 敘述性統計分析 32
第二節 單變量統計檢定 38
第三節 Pearson相關係數 41
第四節 Logistic迴歸 43
第五章 額外測試 48
第一節 省分發展差異對女性董事之影響 48
第二節 涉及舞弊數量之探討 55
第三節 舞弊嚴重程度之探討 58
第六章 結論與建議 61
第一節 結論 61
第二節 研究限制與建議 63
參考文獻 64

表目錄
表2-1 本研究歸納其他學者之意見 14
表3-1 美國財星五百大公司之女性董事人數及比例 20
表3-2 變數之衡量方式與預期方向 30
表4-1 樣本配對結果 34
表4-2 全部樣本之敘述性統計 36
表4-3 全部樣本依女性董事比例由高至低依序排列，FRAUD之敘述統計量 37
表4-4 舞弊公司與非舞弊公司之比較 40
表4-5 Pearson相關係數 42
表4-6 Logistic迴歸結果 47
表5-1 中國各地區市場化進程相對指數 49
表5-2 全部樣本之敘述性統計 50
表5-3 舞弊公司與非舞弊公司之比較 51
表5-4 Logistic迴歸結果 54
表5-5 Logistic迴歸結果 57
表5-6 Logistic迴歸結果 60

圖目錄
圖1-1 研究流程之說明 5
圖2-1 女性董事比例高低與績效表現之關聯 12		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095353041en_US
dc.subject (關鍵詞) 公司舞弊zh_TW
dc.subject (關鍵詞) 女性董事zh_TW
dc.subject (關鍵詞) 董事會特性zh_TW
dc.subject (關鍵詞) 股權結構zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.title (題名) 董事會中女性董事之參與與舞弊發生關聯之研究：來自中國之證據zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
中華民國審計準則公報第四十三號，財團法人中華民國會計研究發展基金會，九十五年九月一日發布。
王嘉穎，1999，我國上市公司財務危機與監理因素之關聯性研究-實質所有權之探討，國立台灣大學會計研究所碩士論文。
李文娟，1998，領導型態、工作滿意度與工作績效相關之個案實證研究，國立中央大學人力資源管理研究所碩士論文。
李放與蘇麗麗，2007，女性性別優勢在管理中的作用，中華女子學院山東分院學報，2007年第3期：15-18。
李豔征，2007，新時期的女性領導者與「雙性管理」，職業圈，第75期：18-19。
林勇與鄧曼姿，2007，公司治理中的性別差異研究—基於廣東省發達地區的問卷調查，華南師範大學學報（社會科學版），2007年第六期：33-42。
林育雅，1994，上市公司董事會特性與盈餘操縱現象之研究，國立台灣大學會計研究所碩士論文。
金燕與喬杰，2007，參與管理：公共部門女性職業生涯發展的內在動力，人才資源開發，第11期：46-47。
馬秀如，2006，會計師揭發舞弊之責任，會計研究月刊，第253期：44-61。
陳雅琪，2007，董事會結構、家族控制持股、集團企業與財務報表舞弊之關聯性研究，國立成功大學會計研究所碩士論文。
陳信銘，2005，財務報表舞弊之研究：公司治理之觀點，朝陽科技大學會計研究所碩士論文。
張志裕，2004，董事會特性、資訊揭露與經營績效之關聯性研究，中原大學企業管理研究所碩士論文。
康宛竹，2007，中國上市公司女性高層任職狀況調查研究，婦女研究論叢，第81期：23-29。
郭瑾瑜，1996，台灣女性主管管理風格、人際關係、決策型態、領導行為與成就動機之研究，國立成功大學企業管理研究所碩士論文。
趙亦珍，2000，女性創業家性別角色與創業行為之研究，國立中山大學人力資源管理研究所碩士論文。
英文部分
Adler, N. J. 1984. Women in international management: Where are they? California Management Review 26 (4): 78-89.
Adler, R. D. 2001. Women in the Executive suite correlate to high profits. Glass ceiling Research Center, http://glass-ceiling.com/InTheNewsFolder/HBRArticlePrintablePage.html.
Agrawal, A., and S. Chadha. 2004. Corporate governance and accounting scandals. Journal of Law and Economics, Forthcoming.
Agrawal, A. and C. R. Knoeber. 1996. Firm performance and mechanisms to control agency problem between managers and shareholders. Journal of Financial and Quantitative Analysis 31 (3): 377-397.
Australian Accounting Research Foundation. 2004. AUS 210: The auditor’s responsibility to consider fraud in an audit of a financial report. Melbourne: AARF.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (October): 443-465.
Becker C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
Bell, T. B., S. Szykowny, and J. J. Willingham. 1991. Assessing the likelihood of fraudulent financial reporting: A cascaded logit approach. Working paper, KPMG Peat Marwick, Montvale, NJ.
Bilimoria, D. 2000. Building the business case women corporate directors. In Women on Corporate Boards of Directors: International Challenges and Opportunities, edited by R. J. Burke and M. C. Mattis. Netherlands: Kluwer Academic: 25-40.
Bortolotti, B. , and M. Faccio. 2004. Reluctant privatization. Working paper, University of Torino.
Burke, R. J. 1994. Benefits of women on corporate boards of directors as reported by male CEOs’. Psychological Reports 75 (1): 329-330.
Burke, R. J. 1996. Why aren’t more women on corporate boards? Views of women directors’. Psychological Reports 79 (3): 840-842.
Burke, R. J. and C. A. McKeen. 1993. Career priority patterns among managerial and professional women. Applied Psychology: An International Review 42: 341-352.
Burton, C., and C. Ryall. 1995. Enterprising nation: Renewing Australia’s managers to meet the challenges of the Asia-Pacific century. Canberra: Australian Government Publishing Service.
Carter, D. A., B. J. Simkins and W. G. Simpson. 2003. Corporate governance, board diversity, and firm value. The Financial Review 38: 33-53
Cassell, C. 1997. The business case for equal opportunities: Implications for women in management. Women in Management Review 12: 11-17.
Catalyst. 2003a. Catalyst Census of Women Directors. (Catalyst, New York).
Catalyst. 2003b. Catalyst Census of Women Directors in Canada. (Catalyst, New York).
Catalyst. 2004. The bottom line: Connecting corporate performance and gender diversity. Catalyst Publication Code D58, New York.
Catalyst. 2007. Catalyst Census of Women Directors.(Catalyst, New York).
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