頁籤選單縮合
題 名 | 內部控制缺失與應計品質--獨立董監之調節效果=Weaknesses of Internal Control and Accrual Quality-Moderating Effect of Independent Directors and Supervisors |
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作 者 | 鄭桂蕙; 余俊憲; 王蘭芬; | 書刊名 | 東吳經濟商學學報 |
卷 期 | 79 2012.12[民101.12] |
頁 次 | 頁81-120 |
分類號 | 553.97 |
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; |
語 文 | 中文(Chinese) |
中文摘要 | 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。 |
英文摘要 | 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. |
本系統中英文摘要資訊取自各篇刊載內容。