政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114785
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113311/144292 (79%)
造訪人次 : 50929374      線上人數 : 1020
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114785


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/114785


    題名: 內部稽核特性與財務報導品質
    Characteristics of Internal Auditors and Financial Reporting Quality
    作者: 鄭桂蕙
    林宛瑩
    Cheng, Kuei-Hui
    Lin, Wan-Ying
    關鍵詞: 內部稽核特性;內部稽核品質;財務報導品質;異常應計數
    Internal auditor characteristics;Internal audit quality;Financial reporting quality;Abnormal accruals
    日期: 2017-01
    上傳時間: 2017-11-15 16:02:15 (UTC+8)
    摘要: 本研究以台灣上市櫃公司為研究對象，分析內部稽核品質對財務報導品質（以異常應計數為代理變數）之影響。內部稽核品質係依據相關文獻、審計準則及相關規範發展而成，除以內部稽核人員之內部稽核職務資歷、外部審計經歷、專業證照、在職進修與學歷等特性發展五項個別之內部稽核特性變數外，並另合併此五項內稽特性變數成另一綜合品質指標。實證結果顯示，內部稽核綜合品質指標與異常應計數絕對值呈反向關係，內稽品質好，財務報導品質佳，且與負異常應計數呈正向關係，具有減緩調降盈餘之效果。針對個別內稽特性對財務報導品質影響之分析結果發現，內稽任職年資對財務報導品質有顯著的影響。本文實證結果除有助於了解內部稽核的效能之外，亦對內稽文獻及盈餘管理文獻提供增額的貢獻。
    Using a sample of companies listed in Taiwan Stock Exchange and OTC market over the period of 2005-2007, we investigate the effect of characteristics of internal auditors (IAs) on the quality of external financial reporting proxied by performance-matched abnormal accruals. Guided by auditing standards, regulations, and the related literatures, we develop five individual measures-on-the-job experience, percentage of IAs with external audit experience in public accounting firms, percentage of IAs that are professionally certified, training hours, and percentage of IAs with accounting major-and one composite measure for the quality of internal audit function (IAF). The primary research findings indicate that the composite IAF quality measure is negatively (positively) associated with the magnitude of abnormal accruals (negative abnormal accruals). The results imply that the better the IAF quality, the lower the magnitude of earnings management, including reduced downward manipulation of earnings. With respect to individual IAF quality measures, the analyses show that on-the-job experience is associated with more reliable financial reporting behavior. These findings provide incremental contribution to both literatures of earnings management and internal auditing.
    關聯: 會計評論, 64, 113-146
    資料類型: article
    DOI 連結: http://dx.doi.org/10.6552/JOAR.2017.64.4
    DOI: 10.6552/JOAR.2017.64.4
    顯示於類別:[會計評論] 期刊論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    64(113-146).pdf826KbAdobe PDF2115檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋