本文研究財務報表重編與設置獨立董事之關聯，有鑑於我國係於民國2005年12月20日，增訂證券交易法第14條之2，強制符合一定條件下之公開發行公司應設置一定比例之獨立董事，是本文擬以財務報表重編及設置獨立董事之關連性出發，提出本文假說。實證結果顯示，因2005年12月20日之法律增訂而新設獨立董事之公司，其與財務報表重編之關聯，並未達顯著水準。而本研究之效益上，不僅可供主管機關重新思考強制設置獨立董事之效益，並能進一步作為將來推行相關審計委員會或薪資報酬委員會等行政管制方針之參考。

This paper examines independent directors and accounting restatements. Since December 20, 2005, the Securities Exchange Act has complieds with certain conditions under which the conditions of publicly traded companies should set a certain percentage of independent directors, Therefore, this article will examine independent directors and accounting restatements.
The results of this study show that the financial statements of independent directors are not significantly higher than those of companies that do not have independent directors. In addition, the benefits of this study can be used as a reference by administrations for developing administrative controls on corporate governance in the future.

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