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Title:	內部控制缺失與盈餘品質之關聯性研究 Internal Control Weaknesses and Earnings Quality
Authors:	邱佩柔
Contributors:	林宛瑩邱佩柔
Keywords:	內部控制缺失實質盈餘管理盈餘品質 Internal control weaknesses Real earnings management activities Earnings quality
Date:	2012
Issue Date:	2013-09-02 15:28:20 (UTC+8)
Abstract:	本研究以2007年至2011年中國深滬兩市A股上市公司為研究樣本，探討內部控制缺失對公司盈餘品質之影響。以公司自行揭露之內部控制自評報告或遭主管機關裁罰之資訊著手，將內部控制缺失依事件發生類型分類，並依照COSO報告架構將內部控制缺失依五大要素及五大目標予以分類。實證結果顯示，有無揭露內部控制缺失與盈餘品質不存在顯著關係。以缺失發生次數分析，異常裁決性費用呈顯著正相關。依發生原因分類內控缺失之結果顯示，異常應計數與公司制度與環境缺失呈顯著負相關，與子公司之控制缺失呈顯著正相關；實質活動下，與董監及經理人失職、內部控制設計及執行缺失呈顯著正相關，與後勤支援活動缺失呈顯著負相關。以COSO架構之要素與目標分類之結果顯示，正向之異常應計數與策略性目標呈顯著正相關；實質活動下，控制環境、控制活動、監督要素呈顯著正向關係。 Based on a sample of 1311 China companies listed in Shanghai Stock Ex-change and Shenzhen Stock Exchange over the period of 2007-2011, this re-search investigates the impact of internal control weaknesses on earnings qual-ity. This study collects China Securities Regulatory Commission administra-tive sanction decisions and internal control self-evaluation reports as data sources. A further classification of internal control weaknesses is performed based on the nature of the events and the internal control framework proposed in the COSO report. The empirical results indicate that the effect on firms with internal control weaknesses is not obviously. It is found that the number of disclosing weakness have significantly lower earnings quality which measured by abnor-mal discretionary expenses. The results show that firms associated with weak-ness for subsidiary company, design and implement of the internal control and managements’ behavior is deviant have significantly lower earnings quality. The internal control weaknesses is classified by the elements and objectives of internal control based on the COSO framework. Strategic objectives and ele-ments of control environment, control activity, and monitoring are found to be significantly and positively related to the earnings quality.
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Description:	碩士國立政治大學會計研究所 100353033 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0100353033
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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