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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/139876


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    題名: Misstatements and Internal Control over Operations and Compliance
    作者: 張祐慈
    Chang, Yu-Tzu
    Chen, Han-Chung
    Cheng, Rainbow K.
    Chi, Wuchun
    貢獻者: 會計系
    日期: 2021-05
    上傳時間: 2022-04-12 09:22:14 (UTC+8)
    摘要: This study examines whether the effectiveness of internal control over operations and compliance is associated with the likelihood of financial misstatements. Using a unique dataset from Taiwan, we find that the more deficiencies a company has in internal control over compliance, the greater the likelihood that the company`s financial statements will be restated in the future; indeed, severe misstatements are more likely for firms with more internal control deficiencies in compliance. However, we do not find a similar impact involving internal control over operations. As the literature contains little about internal control over operations and compliance, our study contributes by shedding light on the importance of control activities in operations and compliance in regard to the quality of financial reporting.
    關聯: Journal of International Accounting Research, Vol.20, No.1, pp.31-48
    資料類型: article
    DOI 連結: https://doi.org/10.2308/JIAR-2020-016
    DOI: 10.2308/JIAR-2020-016
    顯示於類別:[會計學系] 期刊論文

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