政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139883

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/139883

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题名:	Misstatements and Internal Control over Operations and Compliance
作者:	戚務君 Chi, Wuchun Chang, Yu-Tzu Chen, Han-Chung Cheng, Rainbow K.
贡献者:	會計系
日期:	2020-10
上传时间:	2022-04-12 09:24:54 (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
数据类型:	article
DOI 連結:	https://doi.org/10.2308/JIAR-2020-016
DOI:	10.2308/JIAR-2020-016
显示于类别:	[會計學系] 期刊論文

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