資本市場把關人注意力分散對企業行為之影響：文獻綜述及未來研究方向

The Impact of Distracted Gatekeepers on Corporate Actions: A Review and Implications for Future Archival Research

本文統整近年文獻，探討當機構投資者、外部審計師、審計委員會等資本市場把關人出現注意力分散之情形,對市場績效、公司營運規劃、董事會監督，公司披露行為以及審計質量可能造成之影響。本文總結了注意力分散的衡量方式，建議未來相關研究方向，並且提供了可以作為企業利害關係人、監管部門在進行決策時可以參考的重要信息。

This study reviews recent research on the effect of distracted gatekeepers (i.e., institutional investors, external auditors, and audit committee members) on corporate actions, including operational outcomes, governance effectiveness, corporate disclosure and financial reporting behavior, and audit quality. This review also summarizes various empirical strategies for identifying gatekeeper distraction. This is the first review of the emerging body of research on gatekeeper distraction in the capital market. It will be very useful to researchers, practitioners, and regulators.