本研究旨在探討董事會中具法律專業背景之獨立董事，對企業薪酬公平性的影響。具法律專業背景的董事可能因其對公平原則與訴訟風險的高度敏感，傾向於促進薪酬制度的透明與合規性，因此法律專家在董事會中可能發揮更強的監督角色，進而提升企業薪酬制度的公平性與正當性。本研究以台灣2019年至2023年間上市櫃公司為樣本，實證結果顯示，公司具備法律專業的獨立董事或其比例愈高，薪酬結構愈趨公平，顯示其能強化薪酬決策的監督功能與合規性。橫斷面分析亦發現，在家族企業中，法務專長獨立董事對薪酬公平性之效果更明顯，突顯其在所有權與經營權高度結合的治理架構中扮演制衡角色。此外，穩健性測試以員工薪資中位數替代平均數作為衡量依據，結果仍穩健。本研究結果提供獨立董事遴選與薪酬設計實務上之政策啟示，並豐富獨立董事專業性與公司治理間的實證研究基礎。

This study investigates whether independent directors with legal expertise enhance compensation fairness in Taiwanese listed companies from 2019 to 2023. The analysis finds that firms with legally trained independent directors, or with a higher proportion of such directors, exhibit smaller pay gaps between top executives and rank-and-file employees, indicating improved fairness. The positive association is particularly significant in family firms, suggesting that legal expertise strengthens board oversight where governance challenges and self-serving practices are more pronounced. Robustness checks with alternative fairness measures confirm the results. These findings contribute to the literature by highlighting the governance role of board-level legal expertise in promoting fairness, complementing existing evidence on its benefits for compliance and transparency. The results offer insights for policymakers and practitioners on how to enhance corporate governance and sustainability through thoughtful board composition.

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