政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/130932

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/130932

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题名:	CEO與董事之財務會計背景及企業內部控制
作者:	鄭婷尹 Cheng, Ting-Yin
贡献者:	林禹銘鄭婷尹 Cheng, Ting-Yin
关键词:	內部控制經理人財務背景董事財務背景 Internal control Financial background of CEO Financial background of director
日期:	2020
上传时间:	2020-08-03 17:27:39 (UTC+8)
摘要:	本文以2003年至2014年須強制遵循SOX404之公開上市公司為研究樣本，探討企業之經理人和董事之財務專業背景，對企業內部控制之影響。實證結果顯示，具財務專業經理人的企業，其內部控制缺失數量較少，顯見其對企業內部控制有著正面影響。此外，當企業董事具備財務專業時，將強化上述財務背景經理人與內部控制的正面影響。由於過去文獻研究主要探討企業高階成員特質，對於企業財務績效以及經營策略的影響，較少探討其與企業內部控制的關聯性，本文的發現可補充相關文獻；在實務上，本文實證結果亦可作為企業任用CEO時的參考。 This paper focuses on the companies required to comply with SOX404 and explores the relationship between the financial background of CEOs and the internal control. Based on 42,626 samples from 2003 to 2014, this study finds that the enterprises with financial background CEO have less internal control weakness. As such, CEOs with financial background have positive impact on the internal control. In addition, when the directors have financial background, such positive impact will be strengthened. The empirical results supplement the related researches and provide a reference for appointment of CEOs in practice.
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描述:	碩士國立政治大學會計學系 107353023
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0107353023
数据类型:	thesis
DOI:	10.6814/NCCU202001002
显示于类别:	[會計學系] 學位論文

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