臺大管理論叢 NTU Management Review VOL.30 NO.2

209 NTU Management Review Vol. 30 No. 2 Aug. 2020 Variable Definition ln(IAUNB) = The log of the number of employees working in the internal audit unit of bank i in year t . IAUMEET = The number of meetings in which the internal audit unit has discussions with the independent directors (or supervisors) of bank i in year t .