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題名：內部控制缺失與財務報表品質間之關聯性--來自新上市公司的證據
書刊名：管理與系統
作者：曾乾豪／王怡心 引用關係／王雅青／薛敏正 引用關係
作者(外文)：Tseng, Chien-hao／Wang, Yi-hsin／Wang, Ya-ching／Shiue, Min-jeng
出版日期：2015
卷期：22:3
頁次：頁303-337
主題關鍵詞：內部控制缺失；裁決性應計數；實質盈餘管理；財務報表品質；Internal control weakness；Discretionary accruals；Real earnings management；The quality of financial report
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(10) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:10
  • 共同引用共同引用:87
  • 點閱點閱:71
本研究以台灣新上市公司為對象，探討內部控制缺失與財務報表品質間之關連性，並同時以實質盈餘管理絕對值與裁決性應計數絕對值作為財務報表品質之替代變數。實證結果顯示，公司內部控制缺失與實質盈餘管理絕對值和裁決性應計數絕對值皆呈現顯著正向關聯，亦即存有內部控制缺失的公司其財務報表品質較差。
This study examines the association between the internal control weakness and the quality of financial reports for Taiwan IPOs. Using the absolute values of real earnings management and the absolute values of discretionary accruals as the measure of the quality of financial reports, the empirical results have shown that internal control weakness is positively related to the absolute value of real earnings management and the absolute value of discretionary accruals. Therefore, those firms characterized by internal control weaknesses have poorer quality of financial statements than other firms.
期刊論文
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43.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research，47(1)，1-43。  new window
44.Feng, Mei、Li, Chan、McVay, Sarah(2009)。Internal Control and Management Guidance。Journal of Accounting and Economics，48(2/3)，190-209。  new window
45.Hammersley, Jacqueline S.、Myers, Linda A.、Shakespeare, Catherine(2008)。Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002。Review of Accounting Studies，13(1)，141-165。  new window
46.Ogneva, M.、Subramanyam, K. R.、Raghunandan, K.(2007)。Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures。Accounting Review，82(5)，1255-1297。  new window
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52.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
53.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review，83(1)，217-250。  new window
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會議論文
1.Lenard, M. J.、Petruska, K. A.、Alam, P.、Yu, B.(2012)。Internal Control Weaknesses and Evidence of Real Earnings Management。American Accounting Association annual meeting and Conference on teaching and learning in accounting。  new window
研究報告
1.Bedard, J.(2006)。Sarbanes Oxley internal control requirements and earnings quality。Laval University。  new window
2.Badertscher, B.(2010)。Overvaluation and the Choice of Alternative Earnings Management Mechanisms。University of Notre Dame。  new window
3.Bryan, S. H.、Lilien, S. B.(2005)。Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley。Wake Forest University。  new window
學位論文
1.李嘉祥(2009)。承銷新制後新股上市(櫃)股價表現: 追蹤資料研究(碩士論文)。世新大學。  延伸查詢new window
2.William, H. B.(2004)。Accounting Choice in Troubled Companies: An Examination of Earnings Management by NASDAQ Firms in Jeopardy of Delisting(博士論文)。the Virginia Polytechnic Institute and State University。  new window
 
 
 
 
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