本研究以2022年台灣非金融業之上市/櫃公司為研究對象，探討女性董事與關係人交易之間的關聯，並進一步檢視具財會背景的女性董事及女性獨立董事是否能強化此關聯性。實證結果顯示，雖然女性董事與關係人交易之間並無顯著關聯性，但考量女性董事的專業性後，發現具財會背景的女性董事與關係人交易呈顯著負相關。此結果表示，具財會背景的女性董事對財務報表和企業內部控制有更深入的了解，使其對關係人交易有較強之監督能力，因此能更有效監督和減少企業的關係人交易。本研究之實證結果可提供公司未來是否考慮增加女性董事的參考資料。

This study uses a 2022 sample of listed companies in Taiwan's non-financial sector to investigate the relationship between female directors and related party transactions. The study investigates whether female directors with financial and accounting expertise, as well as female independent directors, improve the relationship. The study found a negative correlation between related party transactions and female directors with financial and accounting backgrounds, while there is no significant correlation overall. Female directors with financial and accounting expertise have a better understanding of financial statements and internal controls, allowing for stronger oversight of related party transactions and reducing them within the company. The empirical findings of this study can be used as a guideline for companies considering whether to increase the number of female directors in the future.

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