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題名：銀行業內控缺失與財務報表品質之關聯性研究
書刊名：會計審計論叢
作者：江家瑜／薛敏正 引用關係／羅詩韻
作者(外文)：Chiang, Chia-yu／Shiue, Min-jeng／Lo, Shih-yun
出版日期：2015
卷期：5:1
頁次：頁29-55
主題關鍵詞：內部控制；裁決性壞帳；財務報表品質；Internal control；Discretionary bad debt expense；Quality of financial reports
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(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:151
  • 點閱點閱:115
1997年亞洲金融風暴後，我國證券主管機關極力推動公司治理制度，其中內部控制制度可視為公司治理機制中重要之一環。內部控制係一種管理過程，優良的內部控制有助於提高資訊之可靠性與完整性，所以當銀行發生舞弊案件，表示該銀行之內部控管已遭破壞，其提供之資訊將遭受質疑。依據我國「金融控股公司及銀行業內部控制及稽核制度實施辦法」，良好的內部控制能強化財務報導之可靠性，進而提升報表使用者對於財務報表之信心。本研究旨在探討銀行業內部控制缺失與財務報表品質間之關聯，樣本期間為2005年至2010年，以行政院金融監督管理委員會網站上公告之重大裁罰案件作為上市櫃銀行內部控制缺失之代理變數，藉以了解內部控制缺失與財務報表品質之關聯。實證結果顯示，相較於未被裁罰之銀行，被懲罰的銀行其財務報表品質較差，與研究預期相符。
The securities authorities have tried to promote the corporate governance systems since the Asian financial crisis of 1997; and the internal control system can be regarded as one of the important parts in the corporate governance mechanism. The establishment of the internal control and internal audit systems, adopted by the Financial Supervisory Commission of Executive Yuan in Taiwan, is based on the policy of ＂Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries＂. The policy ensures the on-going and effective operation of the system to promote the sound business operation of financial holding companies (including its subsidiary companies) and the banks. A well-designed internal control system can strengthen the reliability of financial reporting, and enhance the confidence of the users of financial statements. For example, when the frauds occurred in a bank, it represented the bank's internal control system has been damaged, and the information provided by the bank will be challenged. The main purpose of the study is to investigate the relation between the internal control weakness and the quality of financial reports in the banking industry. The absolute value of discretionary bad debt is used to measure the quality of financial reports. The research sample contains the significant penalties cases during the period of 2005-2010 on the Financial Supervisory Commission's website, which are identified as a proxy for internal control weakness of listed banks. Overall, the results show that the banks with significant penalties have poor quality of financial statements.
期刊論文
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16.Pérez, D.、Salas-Fumás, V.、Saurina, J.(2008)。Earnings and capital management in alternative loan loss provision regulatory regimes。European Accounting Review，17(3)，423-445。  new window
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21.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
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29.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
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31.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
32.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
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圖書
1.王怡心、陳錦烽(2008)。財務報導的內部控制-較小型公開發行公司指引。臺北：中華民國內部稽核協會。  延伸查詢new window
2.馬秀如、賴森本、李美雀、葉秀蕙、阮中祺、謝雅仁(2005)。企業風險管理-整體架構。臺北：財團法人中華民國會計研究發展基金會。  延伸查詢new window
 
 
 
 
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