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題名：內部控制缺失與應計品質--獨立董監之調節效果
書刊名：東吳經濟商學學報
作者：鄭桂蕙 引用關係／余俊憲／王蘭芬 引用關係
作者(外文)：Cheng, Kuei-hui／Yu, Chun-hsien／Wang, Lan-fen
出版日期：2012
卷期：79
頁次：頁81-120
主題關鍵詞：內部控制；內控缺失；應計品質；異常應計數；Internal control；Control weakness；Accrual quality；Abnormal accruals
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(9) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:9
  • 共同引用共同引用:242
  • 點閱點閱:187
本研究以非金融業之上市櫃公司為研究對象，探討內部控制缺失對應計品質之影響（以績效調整之異常應計數為代理變數），並驗證獨立董監的調節效果。實證結果顯示，當控制樣本公司之自我選擇偏誤後，內部控制缺失與異常應計數絕對值呈顯著正向關係，明確指出公司內部控制缺失愈多，其應計品質愈差，財務報導品質亦愈差。加入監督機制（獨立董監）後，內控缺失及獨立董監之交乘項與異常應計數絕對值呈顯著負相關，表示設立獨立董監有助於調節內部控制缺失對財務報導品質之影響。
Using a sample of listed companies in Taiwan over the period of 2005-2007, we investigate the relationship between internal control weaknesses and accrual quality, and the moderating effect of independent directors and supervisors. After controlling for voluntary disclosure of weakness internal control self-selection bias, we find that internal control weaknesses are positively associated with the magnitude of abnormal accruals. The results imply that the more control weaknesses, the lower accrual quality. In addition, the independent directors and supervisors has positive moderating effect on the relationship between weaknesses of internal control and accrual quality, improve accrual quality. Our findings provide evidence that the effect of internal control weaknesses on accrual quality is conditional on the existence independent directors and supervisors.
期刊論文
1.張文瀞、周玲臺、林修葳(20031200)。審計品質與自願預測公司裁量性應計數。臺大管理論叢，14(1)，1-46。new window  延伸查詢new window
2.張思國、陳脩文、鄭益成、黃曉惠(20090700)。公司治理因素與上市公司內部控制制度關聯性之研究。證交資料，567，6-25。  延伸查詢new window
3.張思國、陳脩文、鄭益成、黃曉惠(20090800)。公司治理因素與上市公司內部控制制度關聯性之研究。證交資料，568，6-27。  延伸查詢new window
4.張思國、陳脩文、鄭益成、黃曉惠(20090900)。公司治理因素與上市公司內部控制制度關聯性之研究。證交資料，569，20-51。  延伸查詢new window
5.方俊儒、李秀英、龍春伶(20080600)。獨立董監事對公司績效與盈餘品質之影響--控制股東之調節效果。會計與公司治理，5(1)，55-80。new window  延伸查詢new window
6.林宛瑩、鄭桂蕙(20110700)。內部稽核需求之決定因素。中華會計學刊，7(2)，187-217。new window  延伸查詢new window
7.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報，2(2)，25-59。new window  延伸查詢new window
8.Watts, R. L.、Zimmerman, J. L.(1990)。Positive Accounting Theories: A Ten Perspective。Accounting Review，65(1)，131-156。  new window
9.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼？。中華會計學刊，8(1)，49-88。new window  延伸查詢new window
10.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計，9(2)，167-200。new window  延伸查詢new window
11.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
12.Ahmed, A. S.、Duellman, S.(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics，43(2/3)，411-437。  new window
13.Dechow, P. M.、Ge, W.(2006)。The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly。Review of Accounting Studies，11(2/3)，253-296。  new window
14.李建然、許書偉、湯麗芬(20080900)。內部稽核品質與財務報表品質之關聯性。輔仁管理評論，15(3)，33-62。new window  延伸查詢new window
15.Deumes, R.、Knechel, W. R.(2008)。Economic incentives for voluntary reporting on internal risk management and control systems。Auditing: A Journal of Practice & Theory，27，35-66。  new window
16.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報，54，117-160。new window  延伸查詢new window
17.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論，36，55-87。new window  延伸查詢new window
18.張瑞當、方俊儒、沈文華(20080400)。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響。管理評論，27(2)，29-52。new window  延伸查詢new window
19.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報，27(2)，55-109。new window  延伸查詢new window
20.Prawitt, D. F.、Smith, J. L.、Wood, D. A.(2009)。Internal audit quality and earnings management。The Accounting Review，84(4)，1255-1280。  new window
21.Beneish, M. D.、Billings, M. B.、Hodder, L. D.(2008)。Internal control weaknesses and information uncertainty。The Accounting Review，83(3)，665-703。  new window
22.Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory，27(2)，161-179。  new window
23.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics，44(1/2)，193-223。  new window
24.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review，79(1)，51-72。  new window
25.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。  new window
26.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
27.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
28.Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics，11(1)，71-93。  new window
29.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
30.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
31.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。  new window
32.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
33.Sheu, Her-Jiun、Chung, Huimin、Liu, Chih-Liang(2010)。Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market。Journal of Business Finance and Accounting，37(9/10)，1115-1144。  new window
34.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review，82(5)，1141-1170。  new window
35.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
36.Zhang, Yan、Zhou, Jian、Zhou, Nan(2007)。Audit committee quality, auditor independence and internal control weaknesses。Journal of Accounting and Public Policy，26(3)，300-327。  new window
37.Ge, W.、McVay, S.(2005)。The disclosure of material weaknesses in internal control after the Sar- banes-Oxley Act。Accounting Horizons，19(3)，137-158。  new window
學位論文
1.蔡篤村(2002)。以內部控制強化公司治理之探討(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Scott. W. R.(2006)。Financial Accounting Theory。New Jersey：Pearson Prentice Hall。  new window
2.戚務君(2011)。高等審計學：實證視野下的審計研究。台北：指南書局。  延伸查詢new window
其他
1.林惠婷(2011)。内部控制缺失與經營績效之關聯性研究。  延伸查詢new window
2.許崇源及朱全斌(2006)。獨立董事及外部董事功能之研究。  延伸查詢new window
3.黃誌緯(2009)。内部控制有效性與企業績效及財務報導可靠性。  延伸查詢new window
4.楊適伃(2008)。内部控制影響因素。  延伸查詢new window
5.中華民國會計研究發展基金會(1993)。内部稽核工作之採用。  延伸查詢new window
6.劉志良(2010)。薪酬資訊揭露與公司價值。  延伸查詢new window
7.謝宇秦(2005)。獨立董監特性與盈餘管理之關聯性研究。  延伸查詢new window
8.Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney Jr.(2007)。The discovery and report of internal control deficiencies prior to SOX-mandated audits.。  new window
9.Ashbaugh-Skaife, H., D. W. Collins, and R. LaFond(2008)。The effect of SOX internal control de¬ficiencies and their remediation on accrual quality。  new window
10.Bronson, S. N., J. V. Carcello, and K. Raghunandan(2006)。Firm Characteristics and Voluntary Man¬agement Reports on Internal Control.。  new window
11.Burgstahler, D. C., L. Hail, and C. Leuz(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。  new window
12.Committee of Sponsoring Organizations of the Treadway Commission (COSO)(1992)。Internal Con¬trol-Integrated Framework。  new window
13.Carey, P. and R. Nagarajan(2008)。Effectiveness of Internal Control over Financial Reporting and Financial Statement Restatements: The Role of Management。  new window
14.Elbannan, M. A.(2009)。Quality of internal control over financial reporting, corporate governance and credit ratings。  new window
15.Hammersley, J. S., L. A. Myers, and C. Shakespeare(2008)。Market reactions to the disclosure of in¬ternal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002。  new window
16.Kinney, W.(2000)。Research opportunities in internal control quality and quality assurance.。  new window
17.Li, C. and Q. Wang(2006)。SOX 404 Assessments and Financial Reporting Errors.。  new window
18.Mitra, S., D. R. Deis, and M. Hossain(2009)。The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes。  new window
19.Treadway Commission(1987)。Report of the national commission on fraudulent financial reporting.。  new window
 
 
 
 
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