企業創新能力和董事會多樣性對聘任審計產業專家之影響

The Impacts of Corporate Innovation Capability and Board Diversity on Hiring Industry Specialist Auditors

本研究旨在探討企業創新能力、董事會多樣性與聘任審計產業專家之關聯性，並以2007年至2018年的上市櫃公司為研究對象。本文以研究發展支出和專利權數來衡量企業的創新能力，將董事成員的人口統計特質、以及董事會治理特質變數納入分析，以主成份分析法萃取出性別、專業能力、治理能力三個構面。實證結果顯示，創新能力越愈佳之企業，對審計品質需求愈高，愈傾向聘任審計產業專家。董事會成員的性別多樣性、專業能力愈高、以及董事會治理能力愈高者，愈傾向聘任審計產業專家。而且，公司的創新能力會增強性別多樣性、治理能力與審計產業專家的正向關係。本文結果說明了創新能力、董事會成員的性別、專業能力、治理能力對於審計品質的需求具有決定性因素。

This study investigates the relationship between corporate innovation capacity, board diversity and hiring industry specialist auditors using listed firms in the 2007-2018 period. R&D expenditures and the number of patents are used to measure innovation capability. Three dimensions of board diversity indices, namely, gender, expertise, and governance ability, are extracted by employing principal component analysis (PCA) based on board members’demographic characteristics, as well as board governance characteristic variables. Empirical results show that firms with better innovation capacity need a higher audit quality and are more likely to hire industry specialist auditors. Board with gender diversity, better expertise, and governance abilities are more likely to hire industry specialist auditors. Further, corporate innovation capacity enhances the positive relationships among gender diversity, governance ability, and industry specialization. The results of this study indicate that innovation capability, board membership gender, board expertise and governance abilities are the determinant factors for audit quality demand.