| 期刊詳細資料 Journal detailed information |
| 作者(Author) | 鄭桂蕙、余俊憲、 王蘭芬 |
| 篇名(Article title) | 內部控制缺失與應計品質－獨立董監之調節效果 |
| 期刊名(Journal name) | 東吳經濟商學學報 |
| 國際期刊(International Journal) | |
| 中文摘要(Abstrct) | 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。 |
| ABSTRCT | 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. |
| 中文關鍵字(Keyword) | 內部控制、內控缺失、應計品質、異常應計數 |
| KEYWORD | Internal Control; Control Weakness; Accrual Quality; Abnormal Accruals |
| 卷期(Volume No) | 第79期 |
| 頁數(Page number) | 第81~120頁 |
| 年份(Year) | 2012 |
| 語言(Language) | 中文 Chinese |