本研究旨在探討董事會成員年齡與審計調整數之關聯性。近年來，公司治理對財務報導品質之影響受到關注。本研究從董事會成員年齡切入，探討其是否會影響企業財務報導品質。鑑於日本規定企業須於財務報表結束後45日內揭露自結數，故本研究以日本證券交易所上市公司為研究樣本，藉由比較查核數與自結數之差異，衡量審計調整之發生與幅度，進一步觀察企業財務報導品質。研究結果顯示，董事會成員平均年齡越高，審計調整之發生機率越低，審計調整之幅度亦越小，表示年長董事有助於抑制財務報導偏差。進一步分析發現，董事長年齡與董事會最年長成員年齡對審計調整未具顯著影響；然而，董事會最年輕成員年齡則與審計調整之發生機率及幅度呈負向關係，顯示董事會成員年齡結構於財務報導監督方面扮演重要的角色。

This study examines the association between age of board members and audit adjustments. In recent years, the impact of corporate governance on financial reporting quality has received increasing attention. This study focuses on board members’ age to investigate whether it affects firms’ financial reporting quality. Given Japan’s requirement that companies disclose self-reported financial figures within 45 days after the fiscal year-end, this study uses companies listed on the Tokyo Stock Exchange as the research sample. By comparing audited figures with self-reported figures, this study measures the likelihood and magnitude of audit adjustments and further evaluates firms’ financial reporting quality. The empirical results show that a higher average age of board members is associated with both a lower likelihood and a smaller magnitude of audit adjustments, suggesting that older directors help mitigate financial reporting bias and improve financial reporting quality. Further analysis indicated that neither CEO age nor the age of the oldest board member has a significant impact on audit adjustments. However, the age of the youngest board member is negatively associated with both the likelihood and magnitude of audit adjustments, suggesting that board age structure plays an important role in the oversight of financial reporting.

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