本研究目的為探討審計委員會結構之多樣性與財報品質之關係，分別以審計委員會成員之性別、學歷、國籍及專業背景四個方面來衡量審計委員會之多樣性。本研究採用2006年至2010年有設立審計委員會之上市櫃公司作為樣本，實證結果顯示(1)審計委員會中有女性成員將使財報品質降低，但未達顯著水準，(2)審計委員會中具財會背景成員之學歷越高，財報品質越佳，(3)審計委員會如有外國董事，將使財報品質降低，(4)審計委員會中如有法律專家，有助於提升財報品質。

The purpose of this study is to investigate the association between audit committee diversity and financial reporting quality. Audit committee diversity is defined as to include diverse gender, education degree, nationality and expertise. Listed publicly companies in Taiwan with audit committee from 2006 to 2010 are used as a sample to test the hypotheses by regression analysis in the research. The results suggest：(1) the firm with female audit committee member is more likely to reduce financial reporting quality, but not significant, (2) the education degree of audit committee financial or accounting expertise is positively associated with financial reporting quality, (3) the firm with foreign audit committee member is more likely to reduce financial reporting quality, and (4) audit committee with legal expertise can help enhance reporting quality.

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