臺灣博碩士論文加值系統

內部控制是企業欲達到目標、提高經營效率及強化企業體質不可或缺之機制。然而，內部控制制度之有效性可進一步仰賴外部會計師的專業審查而提升。
　　本研究以2016年至2018年台灣初次申請上市(櫃)公司為樣本，採用二元羅吉斯迴歸(Logistic regression)演算法以進行實證分析，並探討會計師產業專家與內部控制缺失之關聯性。
實證結果顯示，在控制其它內部控制影響變數之下，會計師產業專家與內部控制缺失並無顯著相關，無法說明公司委任會計師產業專家與其報導內部控制缺失的關聯。
本研究亦進行額外分析，將樣本區分為高科技產業及非高科技產業兩類樣本，實證結果與上述顯示不同。會計師產業專家與內部控制缺失呈現負向邊際顯著，顯示非高科技產業之會計師產業專家更無法偵測出內部控制缺失。

This paper discusses the association between auditor industry specialization and firms’ disclosure of internal control weaknesses. Using the binary Logistic regression to test the hypotheses. The samples adopted in the study are 151 firms under 25 classified industry of Evidence from IPO companies in Taiwan. The research has three years, from 2016 to 2018. All variables using data from Taiwan Economic Journal and Taiwan Market Observation Post System.
The empirical results show that when other variables in internal control weakness are controlled, there is not significantly related. It is impossible to explain that firms audited by industry specialist auditors are more possible to report the weaknesses.
Further, we divide the sample into high-tech industries and non-high-tech industries. The empirical results show negative marginal significance.
We find that industry specialist auditors in non-high-tech industries are more unable to find the weaknesses.

目錄
第一章 緒論 1
第一節 研究動機 1
第二節 研究背景 2
第二章 文獻探討與研究假說 4
第一節 文獻探討 4
第二節 研究假說發展 6
第三章 研究方法 8
第一節 實證模型之建立 8
第二節 變數說明 9
第三節 樣本選取 11
第四章 實證結果分析 13
第一節 樣本資料敘述性統計分析 13
第二節 迴歸分析 19
第三節 額外分析 23
第五章 結論與建議 30
第一節 研究結論 30
第二節 研究限制與建議 31
參考文獻 32

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