The Impact of Corporate Entity Directors and Supervisors on Enterprise Risk Management_

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題名：	The Impact of Corporate Entity Directors and Supervisors on Enterprise Risk Management
書刊名：	財務金融學刊
作者：	魏妤珊／邱敬貿
作者(外文)：	Wei, Yu-sham／Chiu, Junmao
出版日期：	2016
卷期：	24:4
頁次：	頁85-133
主題關鍵詞：	企業風險管理；法人董監；內部控制；公司治理；Enterprise risk management；Corporate entity directors and supervisors；Internal control；Corporate governance
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:14

本文以2007 至2012 年台灣上市公司為研究對象，探討法人董監與企業風險管理 (ERM) 關聯性。依Gordon, Loeb, and Tseng (2009) 和COSO (2004) 以策略、營運、報導和遵循四構面，建置彙總性ERM 指標進行驗證，結果顯示提高法人董監（集團企業法人代表董監）比率，使ERM 績效下降，此情況在家族控制集團企業更加嚴重。此外，增加獨立董事比和財會專業董事比，可提高ERM 績效。

以文找文

This study examines the relation between corporate entity directors/supervisors and enterprise risk management in Taiwan stock market from 2007 to 2012. According to Gordon, Loeb, and Tseng (2009) and COSO (2004), we construct enterprise risk management by strategy, operation, reporting, and compliance dimensions. Our empirical results show that a higher proportion of corporate entity directors/supervisors from business group can lead to reduce enterprise risk management, especially for corporate entity directors/supervisors from family-affiliated firms. In addition, we find that increasing the proportion of independent directors and the board director to be an accounting or financial expert can enhance enterprise risk management.

以文找文

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研究報告
1.	Lin, Zong-Huei(2004)。The study of relationship between corporate governance and business performance。

圖書
1.	Syu, Yi-Jhong(2007)。Public Finance。Taipei：Wu-Nan Book Inc.。
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其他
1.	Business Roundtable(2002)。Principles of corporate governance，http://www.brt.org。
2.	Committee of Sponsoring Organizations of the Treadway Commission(2004)。Enterprise risk management-integrated framework: Executive summary，http://www.aicpa.org。

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