本研究以1992年至2013年美國及加拿大上市公司為研究對象，探討具有財務專業之執行長（CEO）與公司冒險程度之關係。本研究將財務專業區分為會計之財務專業與非會計之財務專業，探討不同財務專業之CEO對公司冒險程度之關係。
研究結果發現，具會計之財務專業CEO，相較於其他CEO，會使公司決策較為保守；而在財務專業中，具有非會計之財務專業CEO，相較於具會計之財務專業CEO，會使公司決策較為冒險。

This study used the listed companies in the United States and Canada from 1992 to 2013 as the research object to explore the relationship between the financial expert CEOs and corporate risk-taking. This study divides the finance expertise into accounting and non-accounting financial expertise, and discusses the relationship among CEOs with different financial expertise on the corporate risk-taking.
The research found that the CEO with accounting financial expertise will make the corporate's decision-making more conservative. The CEO with non-accounting financial expertise makes the corporate's decision-making more risky than the CEO with accounting financial expertise.

黃莉盈，2016，審計委員會與公司風險承擔相關性。會計與公司治理，第11卷第1期，51-78。
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