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女性乳癌醫療成本估計研究 / Estimating medical costs of female breast cancer曹仲愷 Unknown Date (has links)
近年來台灣國人十大死因以慢性疾病為主,其中惡性腫瘤(俗稱之癌症)自1982年起已連續32年位居國人死因首位;而在台灣人民所罹患之惡性腫瘤中,女性乳癌為發生率最高之病症。本研究自國衛院全民健保資料庫所提供之2005承保抽樣歸人檔,使用承保資料檔(ID)、住院醫療費用清單明細檔(DD)、住院醫療費用醫令清單明細檔(DO)、門診處方及治療明細檔(CD)、門診處方醫令明細檔(OO),對台灣女性乳癌患者進行病症相關分析,以國際疾病分類號的病症編號,挑選診斷代碼為174到1749,共10種類型之女性乳癌診斷結果之患者資料,藉由從2005年至2011年的資料,逐年分析其乳癌患者年齡分佈及患症趨勢、就醫後門診與住院所使用之相關診療方式、所花費之成本,進行資料彙整與分析,並分析乳房造影術及超音波兩種診療方式篩檢乳癌之成效,以及利用歷年資料推估未來一年的罹癌人數與死亡人數。
本研究結果顯示,台灣女性乳癌患者主要在40歲以上,好發年齡層為40~59歲之間,乳癌之盛行率逐年漸增,但死亡率卻無特別趨勢。門診部份,費用集中於用藥明細與診療明細點數,並以50~59歲為花費最高的年齡層;門診的診療方式主要以乳癌篩檢的項目為主。住院方面,費用集中在葯費、檢查費、病房費與手術費,各年齡層各年花費的波動很大,但主要以40歲以上的三組年齡層花費比例較高;而住院的診療方式則是以切除乳房的手術為主。乳房造影術與超音波在50~59及60歲以上兩組年齡層的篩檢率最高。在估計未來一年患病與死亡人數上,利用類似中央極限定理概念的CLT法以及無母數的拔靴法兩種方式來估計,其中以CLT法的估計方式對未來的人數估計較為準確。
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參政還是工作? 世代差異下民進黨女性黨工對黨職工作的想像 / Political Participation or A Job? The Different Imagination of Party Work Across Generations in DPP's Women Employees.林煒智 Unknown Date (has links)
本研究基於女性參政的理論基礎,主要探討從事政治幕僚工作的民進黨女黨工,看待黨務工作的看法,除了政治參與的意涵外,還存在何種可能?此外,本研究也試圖從性別世代的角度理解,不同世代的民進黨女黨工看待黨務工作有何認知差異。關於世代劃分,本研究初步透過民主化歷程、民進黨重要的發展階段以及台灣婦運發展經驗,將民進黨黨工區分出兩個主要世代。在世代概念操作上,切劃的時間點是以受訪者出生年在1971年前後為界,1971年及以前出生者為九0前黨工世代,1971年以後出生者則為九0後的黨工世代。
研究結果發現,如同世代研究的理論預設,時代的改變透過經歷不同政治民主經驗以及不同的性別意識氛圍影響,形成了民進黨兩個世代女黨工對工作的認知差異。對年長黨工而言,她們看待黨務工作似乎較偏向「政治參與取向」,而九0後黨工則較傾向「工作職業取向」的認知。九0前世代偏重政治參與的認知,是因為這群黨工們所處的時代背景主要是威權轉型階段,她們看待「政治」的角度經常是懷有一種高度的價值目標。而九0後黨工成長於民主時代,「政治」不再是一種高不可攀的精神價值,而是存在於每個人日常中的生活議題。民眾對「政治」的想像,也就隨著民主制度的落實逐漸與前世代的看法產生變異。時代的遞嬗改變了政治,時代同時也對民進黨的組織制度產生影響,隨著工作條件與環境改變,這些因素都使傳統政治工作中充滿的政治味被沖淡許多。
透過90年代以後的性別平等改革,台灣女性參與政治不再是一件遙不可及的事,在傳統公私領域逐步鬆動的界線下,女性面對「政治」與面對政治「工作」便與前一世代有著截然不同的認知圖像。然而,雖然兩個世代面對不同時代的性別經驗有所差異,但兩個世代也並非截然不同,女性的政治參與在兩個時代中,同樣需要面對工作與家庭間的兩難問題,只不過兩個世代的處理方式不盡相同,而這也再次突顯出兩個世代黨工看待黨務工作的角度差異。
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日治時期廣告中的女性圖像分析-以《臺灣日日新報》為分析場域 / Representing Female Image during the Period of Japanese Occupation: An Analysis of “Taiwan Jih Jih Shin Pao”s Advertisements陳燕蓉, Chen, Yen-Jung, Unknown Date (has links)
本研究運用Roland Barthes符號學分析,研究日治時期發行量最大的《臺灣日日新報》廣告中的女性圖像,試圖瞭解日治時期報紙廣告的圖像運作邏輯,以及廣告中呈現的理想女性形象為何,在女性形象背後又隱藏著什麼樣的意識型態。
研究發現,日治時期,殖民臺灣的總督府雖然基於發展經濟的理由,透過放足運動與興辦現代化教育等手段,提供女性走出家庭,進入工作職場等機會,但由殖民者主導的現代化過程,並沒有讓臺灣女性地位有實質上的提升。女性雖然在現代化的過程中,形象越趨多元、活潑,但一但圖像出現與「他者」的互動關係,傳統社會與殖民統治產生的階級差異便呈現在圖像運作原則之中,「殖民者 > 被殖民者」、「男性 > 女性」的原則顯而易見。日治時期的「理想女性」形象也依循對「賢妻良母」要求而生,最終還是需要符合社會期望,回歸家庭才能成為「理想女性」。此外研究也發現,無論臺灣女性在殖民時期現代化程度為何,最終還是擺脫不了被殖民者被剝削的結果。 / Adopting pictorial semiotics, the present study analyzes female images of advertisements of Taiwan Jih Jih Shin Pao (1898-1944), the largest newspaper in colonial Taiwan. The research aims at discovering the textual and graphic strategies employed by advertisers to represent ”women” and therefore explaining the social, cultural and political struggles embedded in these print ads.
The research results indicates that although during the period of the Japanese occupation, the colonialist liberated the bound feet of Taiwanese women and provided opportunities for women to work and to receive western education. However, Taiwanese women’s social status did not improve accordingly. According to our analysis, even though various female images might be found in the samples, the presentation strategies of the women in print ad often follow two semiotic rules: the status of males is higher than of females. Women in Taiwan were mostly portrayed as dutiful wives or caring mothers at home so as to meet the social expectation of traditional and ideal women. In summary, the social role of Taiwanese women war restricted and exploited despite the modernization during the Japanese occupation period.
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新移民運動對入出國及移民法修法之影響 / The impact of immigrants movement on immigration amendment act劉瑋楹 Unknown Date (has links)
自1990年代起,台灣政府與社會在面對新移民女性與移工,大批進入台灣境內的現象開始感到焦慮,一方面由於當時政府與民間團體對於相關議題處於相當陌生的階段,另一方面也由於台灣的特殊的國家認同問題,造成台灣社會除了在不同種族、階級的外籍配偶與移工所產生歧視與壓迫的對待之外,對於為數眾多的大陸配偶抱持著敵對的態度,使得這些在台灣社會邊緣化的族群一直無法享有基本的人權保障。「移民/住人權修法聯盟」(簡稱:移盟)於2003年11月正式成立並以爭取婚姻移民權益為其主要訴求,本研究側重於移盟發動入出國及移民法(簡稱:移民法)修法運動過程的觀察,並透過訪談當時參與修法運動過程的行政、立法部門人員與移盟成員,呈現出三方互動的動態過程。
本研究以社會運動三大理論:動員結構論、政治機會結構與構框理論做為分析修法運動的觀察角度。入出國及移民法於2007年11月經立法院三讀通過,移盟所主張的家暴條款、反歧視條款、禁止婚姻媒合商業化、鬆綁外國人參加集會遊行、保護人口販運被害人等內容被納入移民法內容中。雖然目前移民法在永久居留權內容、正當法律程序的餞行與部分法律內容的規範上尚有改善的空間,但移盟在2003年起所發動的移民法修法運動仍可被視為是台灣新移民運動中的成功典範。因為移民法修法運動所代表的不僅是將台灣移民法推向一個相對保障移民/移工人權的法律之外,更是台灣社會中第一個充分展現外籍配偶主體性的社會運動,並為台灣後續的新移民運動奠定重要的運動基礎與拓展更寬闊的運動空間。
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渥騰貝克戲劇中的歷史與性別 / History and Gender in Timberlake Wertenbaker's Plays施懿芹, Shih,Yi chin Unknown Date (has links)
本論文由性別的角度切入討論渥騰貝克的歷史劇與口傳歷史劇,強調歷史與性別兩者都應該重新被檢視,以挑戰傳統的封閉線性的歷史觀與刻板印象的男女特質,如此才能對歷史與性別有重新的認識。本論文論證渥騰貝克在戲劇創作上的特點即是指出歷史中兩性的動態權力關係。此研究包含五個章節,第一章介紹論文架構、渥騰貝克的多文化的成長背景、與她的戲劇特色。第二章是本論文的理論基礎,認為唯有將歷史視為敘述的形式,才能開啟重新撰寫歷史的可能,而從性別寫歷史也才可行,進而達到對歷史與性別的同時批判。第三章討論四部歷史劇,《解剖新義》(1981)、《瑪麗.崔維斯的美德》(1985)、《為了國家的利益》(1988)、《達爾文之後》(1998),並論證歷史不再是建立在男性的高壓統治與女性的絕對服從之上,再者,將性別視為社會建構的產物才能夠打破傳統對兩性限制的男子氣概與女性特質的刻板印象。第四章研究三部歷史劇,《夜鶯之愛》(1988)、《黛安妮拉》(1999)、與《灰姑娘》(2000),因為都是採用口傳歷史的緣故,本論文命為口傳歷史劇以區別第三章的四部劇作。從性別角度閱讀以男性為中心的口傳歷史如神話與童話,渥騰貝克批判了傳統的性別關係,企圖與傳統男性沙文的口傳歷史做切割,並從中賦予過去與當代女性自我意識,期許未來有一個平等的兩性關係。論文最後一章強調渥騰貝克由性別重建歷史是成功的,尤其是重建歷史的動作本身就是重要並且是刻不容緩的工作。 / As traditional immobilized history and gender are confining, Timberlake Wertenbaker in her (oral) history plays argues that both history and gender should be reread radically to challenge closed linearity of history and stereotypical images of femininity and masculinity so as to reconstruct new visions of history and gender. This book aims at discussing mainly seven of her plays from the perspective of gender, especially how the playwright rewrites gender into history, and it proposes that Wertenbaker's contribution to drama is to expose the unstable power relations between the sexes in history. Chapter One introduces the structure of the book, Wertenbaker's cosmopolitan background, and the characteristics of her plays overall. Chapter two is the theoretical foundation, and it claims that just as Hayden White sees narrative nature of history and just as Joan Scott finds social formation in gender, Wertenbaker also believes that both history and gender are constructed and should be reread to offer new visions. Analyzing four history plays, New Anatomies (1981), The Grace of Mary Traverse (1985), Our Country's Good (1988), and After Darwin (1998), Chapter Three asserts that by rewriting gender into history, Wertenbaker asserts that history is no longer based on the model of men's coercive domination over women and only the acknowledgment of gender as a social construction can destroy the stereotypes of masculinity and femininity. Chapter Four, focusing on three oral history plays, The Love of the Nightingale (1988), Dianeira (1999), and The Ash Girl (2000), claims that by rereading against male-centered oral history of myth and fairy tales from a gender-oriented perspective, Wertenbaker criticizes the traditional gender relation and proposes a break from male chauvinism in oral history and to have self-awareness for women in the past and the present so as to have a new mode of gender relations in the future. The final chapter affirms that Wertenbaker's history rewriting from gender is successful and the act of reconstruction of history itself is important and necessary.
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未婚熟女網路購物行為之研究 / The research of on-line shopping behavior of 30-45 year-old unmarried women.單康寧, Shan, Kang Ning Unknown Date (has links)
本研究主要在探討30歲至45歲未婚女性的網路購物行為。先從次級資料的分析,來界定所研究的族群與範圍。接者,以深度訪談的質性方式,去了解未婚熟女網路購物的習性與實務(Habits and Practices)。並根據深度訪談的結果來設計問卷,進行量化分析。最後,從126份回收的有效問卷中,去了解未婚熟女的網路購物行為、其在網路購物上未被滿足的需求、及其對現有購物網站的品牌印象及品牌滿意度。
研究發現,未婚熟女族群對於現有購物網站的「個人資料安全性」、「售後服務」、「退換貨服務」、「詳細商品說明」、「網頁整齊不凌亂」等方面,仍有未滿足之處。同時,在以上未滿足的點上,表現較好的購物網站,會有比較高的品牌滿意度。 / This research is about the on-line shopping behavior of 30-45 unmarried women. First of all, the researcher defined the target audience by the analyzing the secondary data collected. Secondly, by deeply interview with 4 unmarried women aged 30-45, the researcher tried to understand the habits and practices of the on-line shopping behavior of 30-45 unmarried women. In addition, based on the deeply interview result, the researcher designed the questionnaire for following quantity analysis. From the 126 effective questionnaires collected, the researcher analyzed the on-line shopping behavior of the target audience, their unmet needs of on-line shopping and their brand image and brand satisfaction of existing shopping websites.
The research discovered that personal information security、after-sale service、exchange and refund、detailed product introduction、clean and ordered web page are the unmet needs of the target audience. And those shopping websites which perform better on the unmet needs have higher brand satisfaction.
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美商資訊業台灣分公司女性最高領導者之轉型領導研究程怡禎, Cheng, Yi-Chen Unknown Date (has links)
本研究以質性研究之深度訪談法以及次級資料分析法,探討美商資訊業台灣分公司女性最高領導人現象,以及他們的領導風格在運用轉換型領導四構面時之情形。
本研究透過與這幾位女性領導者或是其直屬部屬的直接訪談,深入了解女性領導者之領導特質與領導風格,並從女性領導人的言語之間,獲得其思想意涵及生命經驗的陳述。
本研究發現可歸納為下列三點:
1. 在美商資訊業分公司女性領導人之共同特質及背景方面:由四個個案的背景可歸納出,學經歷等專業技術背景,並非外商公司挑選領導者的重要考量,擁有外商分公司的運作經驗,掌握分公司運作的文化,為分公司賺取高額業績及利潤,才是能獲得全球營運總部青睞的領導人選。
2. 領導風格方面:本研究將美商資訊業台灣分公司女性領導人之領導風格以Bass & Avolio(1993)的轉型領導理論四構面來進行分析:
(一) 在「魅力或理想化影響」構面中,美商資訊業女性最高領導者,都擁有極佳的溝通能力,她們透過溝通的方式來影響員工,取得員工的信任,並主動接納來自員工的意見,積極營造組織內部互動的氛圍,減少層級間的隔閡,欲塑造一種「平民式的魅力」。
(二) 在「激發鼓舞」構面中,美商資訊業女性最高領導者強調目標的明確性,並願意提出優渥資源,作為獎勵,在總公司設計,較輕鬆且人性化的員工活動中,表揚這些達成甚至超越目標的優秀員工,如同母親對小孩一般,或擁抱、或口頭讚賞的方式,營造家庭和諧氣氛,讓被讚賞的員工獲得鼓舞,並激發其他員工見賢思齊。
(三) 在「智識啟發」構面中,美商資訊業女性最高領導者展現的類型為「存在導向」與「理想導向」。關心安全、信任與團隊合作的提昇,並願意融合多方知識及多元看法,為企業經營激發創意。
(四) 在「個別化關懷」構面中,美商資訊業女性最高領導者表現較多在「發展取向」與「個別化取向」。領導者願意栽培部屬,開發部屬潛能,並給予更具挑戰性的工作。同時也願意與部屬培養互信情誼,重視與員工的互動,建立一對一的關係。
3. 最後,本研究結合受訪者的觀點以及次級資料,認為這幾位女性領導人,在20世紀末同時站上美商資訊業分公司最高領導者的位置主要是因為台灣社會對於女性領導人的接納、美商企業兩性平等的文化、女性善於溝通勇於表現的特質,符合美商企業文化、以及女性積極經營人際關係的特質,滿足美商資訊業台灣分公司領導人,需與國際採購及協力廠商充分配合的角色。
然而,女性領導在台灣本土企業卻無法普遍,本研究也探討出其限制包括:工作環境的壓抑、女性在職場中的角色仍未被充分認識、女性的自我設限。
展望未來,由於女性典範已建立、女性自我期許提升、企業注重女性福利及成長等因素,台灣女性領導者在台灣將越來越普遍並被接納。 / This research applies the deep interview method of qualitative research and second-handed data analysis to study the situation of woman leadership in Taiwan Branch of American IT Company in the end of 20th century. And analyst their leader style by the 4 scopes of transformation theory.
The research findings can be concluded to 3 points.
1. According to the 4 cases, we can find that the real experience of foreign business, understanding of business culture, and earning revenue and profit are the key concerns when choosing the leader in the branch of American company.
2. According to the Bass & Avolio’s (1993) transformation theory, we can find that the female leadership in Taiwan Branch of American IT Company:
A. In the scope of “Charisma or idealized influence”, they all have excellent communication skills; they can influence their employees through communication, and gain the trust from employees. They accept the opinion from employees and actively build the atmosphere of fully interaction.
B. In the scope of “Inspirational motivation”, they all emphasize on the clear objective and would like to offer premium or even surprise as motivation. They praise the employees who performed well or even beyond expectation in the casual, public occasion. With hug like mother to her children or orally praise, they can build the harmonious and motivate other employees to act as these models.
C. In the scope of “Intellectual stimulation”, these female leaders act as existentially oriented intellectual stimulation and idealistically oriented intellectual stimulation. They concerned about the upgrade of safe, trust, and team spirit, and would like to blend the knowledge and thinking from different aspects.
D. In the scope of “Individual Consideration”, they performed in the way of “develop orientation” and “individual orientation”. They would like to develop their employees and give those potential employees challenging mission. They also would like to build the trust with their employees, interact with them and have one by one relationship.
3. Last but not least, the research also combined the interviewees’ opinions and second-handed data, concluded that these female leaders can all attend this position right in the end of 20th century are mainly from the following reasons: The acceptance of this society, the culture of the American entrepreneur, the characteristic of the female which include good at communication, willing to perform themselves, and aggressively improve their relationship, which can satisfy the role of leader in Taiwan branch- need to be the bridge of headquarter and the supplier in Taiwan.
However, female leadership is not common in local company in Taiwan. This research also finds the limitation comes from: the constrain of the work environment, the unknown of the role of female in working place, and the limit from female themselves.
Seizing the future, due to the role model of female leader has been set, the self-expectation of female has been upgraded, and the entrepreneur put more and more effort on the female welfare and growth, the female leadership will be more popular and accepted.
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從「現實」到「寫實」-八0年代兩岸女性寫實小說之比較 / From "Reality" do "Realism": A Comparative Study of the 1980s Women's Realist Fiction in Taiwan and Mainland China裴海燕, Jana Benešová Unknown Date (has links)
兩岸的女性小說在八0年代呈現出若干相似性,而這裡頭除了主題性傾向之外,主要包括了作品形式;換言之,別於同代的男作家對於後現代、後設小說(台灣)或先鋒尋根小說(中國大陸)的著迷,兩岸的女作家在此時段中基本上都守住了寫實手法,而並沒有像其男性同仁那麼大量的投入實驗性寫作。同時,這一點(兩岸女作家對於寫實手法的偏愛),加上就作品內容而言,與日後的女性文學比較起來,八0年代的女性小說的確表現出較為狹窄的格局,如上兩個因素恐怕逐漸造成此時段的女性文學最近極少成為學者的研究對象。
因此,為了突破既有的研究成果且開闢一些新的研究面向,本論文則除了主題性之外主要從寫實主義觀點切入,將小說形式結構與內容主題相結合進行探析;同時,也注意當時女作家所表現出來的自主性及自覺性,將之視為八○年代兩岸女性文學過去較未受到矚目的重要表現。此外,就「寫實主義」這個觀念而言,本文參考了這一二十年來中、西方學者對於寫實主義的再發現、再詮釋的成果,將寫實主義定義為一種不間斷的「過程」、一個需要不斷加以潤飾修正的文學形式,並且透過這個較為彈性的觀念,選取兩岸代表性的女作家各五位,藉由她們的作品,對兩岸女性文學在八0年代所經歷的從「現實」到「寫實」的過程進行了分析且比較。
首先,如果就台灣女性文學而言,從「現實」到「寫實」描述的是女作家與所處的社會之間的互動,即女作家對於轉型時期女性社會「現實」的高度關懷促使她們在不放棄各自藝術理想之同時有意地選擇「寫實」文學,成為作者與讀者之間主要溝通管道及作家參與、影響社會的工具(甚且社會性愈發強烈的作家/文本,其寫實成分也跟著提高而藝術性相對減少),那麼就對岸的女性文學來講,從「現實」到「寫實」所描寫的則是當時大陸女作家,包括整個新時期文學,從「現實主義」(即社會主義寫實主義)到一般觀念之下的「寫實主義」的轉變過程(把「寫實主義」當作刻意的抉擇要到「新寫實」才出現)──無可諱言,相對於具備了穩固且良好文學個性化與獨特化基礎的台灣(女性)文學,背負了長大幾十年「文學/家為政治服務」的歷史及文化債務之中國新時期(女性)文學,則不得不先經歷一個從「革命/現實主義」到作為創作論而允許作者發揮自己各自的藝術及創作理想的「寫實主義」之演變過程,我們才在論文中被稱為代表了「個人化」寫作路線的王安憶、池莉及方方的小說那裡看到像八○年代台灣女作家類似,大陸的女作家也開始按照自己所設想的創作目的及創作/審美原則(而不是集體化理想衝動所使然)來選取最為恰當的書寫模式及創作技巧。
本論文透過比較視野及文本語境化,分別探討了台、中兩岸女性文學在八○年代所經歷的從「現實」到「寫實」的特定過程,以期勾勒當時女作家的自覺性面向及兩岸女性文學的風貌,並且在彼此對照之下,重新評估八○年代女性寫實小說的價值及其意義。 / During the 1980s, women’s literature from both sides of the Taiwan Strait manifested certain number of similarities, that, apart from the subject matter, include also similarities in structure and form. In other words, in opposition to male writers’ enthusiasm for postmodern fiction and metafiction (Taiwan) or avantguarde and root-seeking literature (Mainland China), both Taiwanese and Chinese women writers favoured realist fiction throughout the whole decade. However, it is my belief, that it is precisely their preference for realist modes of writing (widely criticized since the heyday of poststructuralism) together with the allegedly rather limited scope as far as the subject matter of the 1980s women’s novels is concerned, that gradually caused its inevitable “downfall” – while previously hailed as the “Renaissance period of women’s fiction” in both Taiwan and Mainland China, the 1980s women’s literature from these two regions has in recent years become a topic shunned by both scholars and postgraduate students alike.
In order to challenge the existing studies and open up new vistas for future research, this thesis adopts realism as an important point of departure, combining subject matter analysis together with the formal and structural analysis of the texts while also paying close attention to the strong self-consciousness of most of the women authors that should, in view of this author, be reexamined as one of the previously overlooked aspects of the 1980s women’s fiction in both Taiwan and Mainland China. Moreover, following the renewed interest in realist literature within academia during the last ten to twenty years, this thesis adopts a rather “flexible” definition of realism as a continuous “process”, or, in other words, a literary form in a state of flux, that is in a constant need of polishing and amendment. This concept is then applied to a textual analysis of ten representative women authors from both sides of the Taiwan Strait (namely Li Ang, Xiao Sa, Liao Huiying, Su Weizhen, Yuan Qiongqiong; and Shen Rong, Zhang Jie, Wang Anyi, Chi Li, Fang Fang) in a further attempt to describe and evaluate the process from “reality/socialist realism” to “realism” that characterizes Taiwanese and Chinese women’s literature during this particular period.
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東海の女性たちの目覚め : 青鞜から参政権運動へ(社会科)(教科研究)丸山, 豊 15 November 2001 (has links)
国立情報学研究所で電子化したコンテンツを使用している。
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女性獨立董事對會計師選擇與審計定價影響之研究 / The impact of female independent directors on auditor choice and audit pricing黃瑩茲 Unknown Date (has links)
近年來,女權意識逐漸抬頭,女性在商業所扮演的角色也漸受重視,根據《第三期中國婦女社會地位調查主要數據報告》,中國女性的就業率及教育程度已逐年提升,女性在工作上的表現也不亞於男性。由於獨立董事與外部審計同為重要的治理機制,且在中國,獨立董事就有權對會計師事務所的聘任及審計公費的決定程序發表意見,因此,為了解性別多元化對董事會決策之影響,本研究以中國2006年-2011年的A股上市公司為研究對象,來探討女性獨立董事對會計師選擇及審計定價之影響。在控制其他變數之後,本研究發現,當公司有女性獨立董事且女性獨立董事比例越高時,越不傾向選擇國際四大或中國國內十大會計師事務所進行審計;另外,本研究也發現,女性獨立董事比例越高之公司,其審計公費越低。 / Independent director and external audit are both important corporate governance mechanisms. In China, independent directors are authorized to provide suggestions on auditor choice and the decision process of audit fees. Considering gender diversity of the board may affect the monitoring role performed by independent directors and the decision made by independent directors, we conduct a study using a sample of China A-shares over the period 2006 to 2011 to realize the relationship between female independent director and external audit, including auditor choice and audit fees.
After controlling other variables, we find that corporations with female independent directors are less likely to choose Big4 and China local 10 as their audit firm than those without female independent directors. Furthermore, there is a significant negative relationship between female independent director ratio and audit fees. This may indicate that female independent directors can partly substitute the governance function of external audit and thus reduce audit fees and the possibility of choosing bigger audit firms.
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