臺灣博碩士論文加值系統

本研究以2015年台灣上市櫃公司為研究樣本，探討內部稽核適任性對財務報導品質之影響。除此之外，本文認為在資訊科技之時代，內部稽核人員也需具備IT知識技能，因此納入IT適任性之變數作為實驗變數。本研究以內部稽核人員之教育、證照、訓練作為內部稽核適任性之替代變數，並以異常應計數之絕對值、正值、負值作為財務報導品質之指標。實證結果顯示內部稽核總適任性與異常應計數絕對質呈顯著負相關，且與負異常應計數有顯著正相關；一般適任性與負異常應計數呈顯著正相關；IT適任性與異常應計數絕對值呈顯著負相關，且與負異常應計數有顯著正相關。上述結果指出，內部稽核總適任性越好，財務報導品質越佳，本文亦發現三者都有減緩企業向下盈餘管理幅度之效果。

The study examined the effect of internal audit competence on the quality of financial reporting by using Taiwan listed companies in 2015. Many companies employed information systems in business operation, and internal audit department needed IT competence and auditing competence to confirm internal control in information systems. Therefore, the internal audit competence included IT competence and auditing competence which were measured by education, license and training. Financial reporting quality was measured by abnormal accruals.
The primary research findings indicated that the total audit competence was significantly negatively associated with the absolute value of abnormal accruals and positively associated with the negative abnormal accruals, the competency was positively associated with the negative of abnormal accruals, the IT competence was significantly negatively associated with the absolute value of abnormal accruals and positively associated with the negative abnormal accruals. The results implied that the better internal audit competence, the lower earnings management, including reduced downward manipulation of earnings.

第一章　緒論 1
第一節　研究背景 1
第二節　研究動機及目的 2
第三節　研究範圍 4
第四節　研究貢獻和限制 4
第五節　各章節說明 5
第二章　文獻探討與假說發展 6
第一節　內部控制制度 6
第二節 內部稽核品質 7
第三節 內部稽核適任性 9
第三章 研究設計 13
第一節 樣本蒐集 13
第二節　實證模型 14
第三節 變數說明 15
第四章 實證結果 20
第一節 敘述性統計分析 20
第二節 相關性分析 22
第三節 回歸結果分析 24
第五章　結論與建議 29
第一節　結論 29
第二節 研究貢獻 30
第三節 未來研究與研究限制 30
參考文獻 32

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