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    题名: 獨立董事多樣性與企業內部控制缺失數之關聯性
    The Association between Diversity of Independent Directors and Internal Control Weaknesses
    作者: 徐慈卿
    Hsu, Tzu-Ching
    贡献者: 林禹銘
    Lin, Yu-Ming
    徐慈卿
    Hsu, Tzu-Ching
    关键词: 獨立董事
    多樣性
    內控缺失
    Independent director
    Diversity
    Internal control weakness
    日期: 2021
    上传时间: 2021-08-04 14:28:52 (UTC+8)
    摘要: 美國沙氏法第404條規定上市公司之管理階層每年應針對與財務報導有關之內部控制進行評估，並出具聲明書。本研究主要探討獨立董事多樣性與企業內部控制重大缺失數之關聯性，並以2009年至2019年之美國上市公司為研究對象。實證結果發現，當獨立董事之任期多樣性越高時，企業之內控重大缺失數越少，代表獨立董事之任期多樣性與內控重大缺失數呈顯著負相關。但若聚焦於獨立董事之年齡多樣性，則與企業內控重大缺失數呈顯著正相關，意謂著當獨立董事之年齡多樣性越高，企業之內控重大缺失數越多，可能原因為當獨立董事之年齡多樣性較高時，董事會中同時存有不同年齡之獨立董事，而獨立董事間之年齡差異使其溝通不順暢，進而導致議事效率下降及決策品質不佳。
    Section 404 of the Sarbanes-Oxley Act (SOX) requires a public company’s management to assess the effectiveness of internal controls over financial reporting annually. Based on a sample of U.S. listed companies over the period of 2009-2019, this study examines the relationship between the diversity of independent directors and material weaknesses in internal controls. This study finds a significant negative association between tenure diversity of independent directors and the number of material weaknesses in internal controls, but a significant positive association between age diversity of independent directors and the number of material weaknesses in internal controls. One possible explanation is that age difference between independent directors results in poor communication, which leads to poor decision-making.
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    描述: 碩士
    國立政治大學
    會計學系
    108353004
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108353004
    数据类型: thesis
    DOI: 10.6814/NCCU202101061
    显示于类别:[會計學系] 學位論文

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