臺灣博碩士論文加值系統

公開發行公司依據證券交易法規定必須設置內部控制制度。然而具備內控制度並非代表公司不會產生重大舞弊事件，尤其內控是否落實還需要企業內部稽核部門定期之評估來確認。但是在過去研究中卻鮮少有文獻探討內部稽核品質對於內部控制制度缺失與盈餘管理之關聯性。因此本研究以2002年至2011年台灣首次上市公司為分析標的，透過問卷調查方式與蒐集資料庫資料以從事假說檢定。本文將內部稽核品質區分為三個部分：內部稽核專業度、內部稽核獨立性與內部稽核預算適足度。實證結果發現，內部稽核品質確實對於內部控制缺失與盈餘管理存在負向顯著之關聯性。代表內部稽核品質越高，確實能降低內部控制缺失發生的可能性、同時亦能抑制盈餘管理之發生。

Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have been owned ICS. Fewer researches have focused on investigating the relationship among internal audit quality, internal control deficiencies and earnings management. Hence, the research objects were initial listed companies during 2002 to 2011 from Taiwan Stock Exchange. Survey and secondary data were applied to test the research hypotheses. This study measured and divided internal audit quality into internal audit profession, internal audit independence and budget fit. The empirical results showed that internal audit quality has significant and negative effect on internal control deficiency and earnings management. That means the higher the internal audit quality has, the less occurrence possible of internal control deficiency and earnings management do.

摘要 i
Abstract ii
目錄 iv
圖目錄 v
表目錄 v
第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 3
第三節 研究流程架構圖 4
第二章 文獻回顧暨假說發展 5
第一節 內部稽核品質 5
第二節 內部控制缺失 10
第三節 盈餘管理 13
第三章 研究方法 15
第一節 研究架構 15
第二節 樣本期間與選樣標準 16
第三節 變數衡量與模型建立 18
第四章 實證結果 23
第一節 敘述性統計與相關係數分析 23
第二節 實證結果分析 27
第三節 額外分析 32
第五章 結論 36
第一節 結論 36
第二節 管理意涵 37
第三節 研究限制與未來研究方向 40
參考文獻-中文 41
參考文獻-外文 42
附錄 50

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