臺灣博碩士論文加值系統

本研究目的在探討內控缺失與財務報表重編機率間的關聯性。二元Logistic迴歸分析之實證結果顯示，內部控制缺失與財務報表重編機率呈顯著正相關，顯示存有內部控制缺失的公司，其發生財務報表誤述之機率較高。
本研究進行若干敏感性分析：本研究主要解釋變數改成內控發生缺失所遭裁罰之金額、發生內控缺失之次數，及加入是電子產業需虛擬變數。其研究結果與主測試結果一致。
最後，將財務報表重編之樣本以重編理由拆分為因錯誤或遭強制重編者與非屬錯誤或遭非強制重編者兩組研究樣本，再進行二元Logistic迴歸分析，實證發現，因錯誤或遭強制重編者其實證結果亦與主測試一致且更加顯著，惟後者則不顯著。

The purpose of this study is to investigate the relation between the internal control weakness and the possibility of financial statements restatements. After conducting a binary logistic regression analysis, this study finds that the possibilities of financial statements restatements are significantly positive-related with weak internal control.
This study conducts several sensitivity analyses including replacing the weak internal control variable by the amount of the penalty due to weak internal control, the frequency of the penalty due to weak internal control tests, and adding the electronics industry dummy variable test. The empirical results of these sensitivity analyses are consistent with the main test results.
Finally, this study splits financial statements restatements sample into two subsamples: restatements due to error or mandatory restatement and restatements not due to error or mandatory restatement. The empirical results of restatements due to error or mandatory restatement are consistent with the main test.

表次 vi
圖次 vii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 論文架構與流程 2
第二章 文獻探討 4
第一節 財務報表重編之相關規範 4
第二節 財務報表重編相關文獻 7
第三節 內部控制之相關規範 13
第四節 內部控制相關文獻 18
第三章 研究方法 21
第一節 研究假說之建立 21
第二節 實證模型之建立 22
第三節 變數之衡量與定義 23
第四節 研究期間與選樣標準 27
第四章 實證結果與分析 34
第一節 敘述性統計 34
第二節 相關係數分析 42
第三節 二元 Logistic 迴歸分析 44
第四節 敏感性分析 47
第五章 結論與建議 57
第一節 研究結論 57
第二節 研究限制 57
第三節 後續研究與建議 58
參考文獻 59
附錄 65

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