臺灣博碩士論文加值系統

內部控制制度是確保財務報告準確性和可靠性的公司管理過程，由於國內外多起會計舞弊案件，如安隆案、博達科技掏空案和2017年的鼎興案，顯示內部控制缺失可能導致公司倒閉、投資者權益受損和市場公信力下降，因此，有效的內部控制制度能減少舞弊風險，確保財務透明度，保護股東利益，提升營運效率和競爭力，進而實現可持續發展。隨著商業和數位科技結合，企業需要創新以保持競爭力，過去研究顯示，研發投資對企業績效和市場價值有積極影響，並能建立競爭壁壘。企業需結合現代科技，確保內部控制和經營模式的有效性。本研究利用金融監督管理委員會的裁罰案件資料和專利權資訊，探討內部控制缺失與創新活動的關係。研究對象為2012年至2022年的上市櫃公司，聚焦於電子產業公司。結果顯示，內部控制缺失會降低經營績效，增加風險，並降低創新活動機率，本篇研究也進行了額外測試顯示內部控制缺失數量與創新活動無顯著關聯。

The internal control system is a company management process that ensures the accuracy and reliability of financial reporting. Due to multiple accounting fraud cases domestically and internationally, such as the Enron scandal, the Procomp Informatics embezzlement case, and the 2017 Dingxin case, it is evident that deficiencies in internal control can lead to company bankruptcy, damage to investors' interests, and a decline in market credibility. Therefore, an effective internal control system can reduce the risk of fraud, ensure financial transparency, protect shareholders' interests, enhance operational efficiency and competitiveness, and ultimately achieve sustainable development.With the integration of business and digital technology, companies need to innovate to maintain competitiveness. Previous research has shown that R&D investment positively impacts corporate performance and market value, and can establish competitive barriers. Companies need to combine modern technology to ensure the effectiveness of internal controls and business models.This study uses data from the Financial Supervisory Commission's penalty cases and patent information to explore the relationship between internal control deficiencies and innovation activities. The research focuses on listed companies in the electronics industry from 2012 to 2022. The results show that internal control deficiencies reduce operational performance, increase risks, and decrease the likelihood of innovation activities. Additional tests in this study also show no significant correlation between the number of internal control deficiencies and innovation activities.

目錄
摘要 I
Abstract II
目錄 III
圖表目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究架構 3
第二章 文獻探討及假說推論 5
第一節 內部控制缺失 5
第二節 創新活動 8
第三節 內部控制缺失及創新活動 10
第三章 研究設計 13
第一節 研究期間及樣本選取 13
第二節 實證模型及變數定義 13
第四章 實證結果 18
第一節 敘述性統計 18
第二節 相關係數分析 21
第三節 實證結果分析 23
第四節 額外測試 25
第五章 結論及建議 27
第一節 研究結論 27
第二節 研究限制與建議 29
參考文獻 30

 
圖表目錄

圖1 : 研究流程圖 4
表1 2012至2022年樣本期間篩選過程 13
表2 變數定義表 17
表3 敘述性統計(N=7,436) 20
表4 相關係數矩陣(N=7,436) 22
表5 內部控制缺失與企業創新活動之實證結果(N=7436) 24
表6 額外測試分析 26
 

中文文獻
林炳滄，1997，內部稽核理論與實務，內部稽核協會出版。
林惠婷，2011，內部控制缺失與經營績效之關聯性研究，國立政治大學會計系碩士論
文。
林宛玲、汪瑞芝與游順合，2012，研發支出、內部董事與經營績效，會計審計論叢，
第2卷第1期（6月）：61-90。
洪志銘，2020，中小企業創新能力觀察，經濟前瞻，188：46-55。
翁慈青、陳光政、游智翔，2016，公司創新活動對董事會成員職能與政治關係之影
響。會計學報，6(2)，55-89。
黃劭彥、林琦珍、陳俊志、王瑟琴，2021，公開發行公司內部控制缺失之探討，內部
稽核，(112)，24-30。
黃政仁與詹佳樺，2013，創新能力、創新效率與公司價值：以台灣電子資訊業為例，
商略學報，5：1-17。
黃政仁與林秉孝，2016，創新之價值創造結構分析：臺灣電子業之證據，會計評論，
62：1-31。
嚴珮華，2016，不創新，就等死！標竿企業的轉型哲學，天下雜誌，609：106-113。
蔡京姐、劉若蘭、柯景，2021，內部控制缺失暨創新能力對資產減損之影響，應用經
濟論叢，(110)，221-262。
鄭桂蕙、余俊憲、王蘭芬，2012，內部控制缺失與應計品質-獨立董監之調節效果，東吳經濟商學學報，第79卷：81-120。
鄭惠之，2013，內部控制是公司治理的重要基礎，會計研究月刊，332：13。
陳昱勳，2022，內部控制制度缺失與機構投資人對關鍵查核事項揭露之影響，國立臺
北商業大學會計資訊系暨會計財稅碩士論文。
吳東憲、蕭子誼、曾彩薇，2016，內部控制缺失對經營績效之影響：以公司治理為調
節效果，會計與公司治理，11(1)，1-25。
英文文獻
Abernathy, J. L., B. Beyer, J. F. Downes, and E. T. Rapley, 2020. "High-Quality Information
Technology and Capital Investment Decisions," Journal of Information Systems, 34: 1-29.
An, W., Y. Xu, and J. Zhang, 2018. "Resource Constraints, Innovation Capability and
Corporate Financial Fraud in Entrepreneurial Firms," Chinese Management Studies, 12: 2-18.
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, and R. LaFond, 2008. "The Effect of SOX
Internal Control Deficiencies and Their Remediation on Accrual Quality," The Accounting Review, 83: 217-250.
Barney, J., 1991. "Firm Resources and Sustained Competitive Advantage," Journal of
Management, 17(1): 99-120.
Bauer, T., A. Bucaro, and C. Estep, 2019. "The Unintended Consequences of Material
Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting," The Accounting Review, Forthcoming. doi.org/10.2308/accr-52610.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides, 2005. "Fraudulent
Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms," Accounting Horizons, 19: 441-454.
Beneish, M. D., M. B. Billings, and L. D. Hodder, 2008. "Internal Control Weaknesses and
Information Uncertainty," The Accounting Review, 83(3): 665-703.
Cheng, M., D. Dhaliwal, and Y. Zhang, 2013. "Does Investment Efficiency Improve after the
Disclosure of Material Weaknesses in Internal Control over Financial Reporting?," Journal of Accounting and Economics, 56: 1-18.
COSO, 2013. "Internal Control - Integrated Framework," Committee of Sponsoring
Organizations of the Treadway Commission.
COSO, 2017. "Enterprise Risk Management - Integrating with Strategy and Performance,"
Committee of Sponsoring Organizations of the Treadway Commission.
Deloitte, 2016. "Global Risk Management Survey, 10th edition," Deloitte Touche Tohmatsu
Limited.
Deng, Z., B. Lev, and F. Narin, 1999. "Science and Technology as Predictors of Stock
Performance," Financial Analysts Journal, (May/June), pp. 20-32.
Doyle, J., W. Ge, and S. McVay, 2007b. "Accruals Quality and Internal Control over Financial
Reporting," The Accounting Review, 82(5): 1141–1170.
Feng, M., C. Li, and S. McVay, 2009. "Internal Control and Management Guidance," Journal
of Accounting and Economics, 48: 190-209.
Ge, W., and S. McVay, 2005. "The Disclosure of Material Weaknesses in Internal Control
after the Sarbanes-Oxley Act," Journal of Accounting and Economics, 44: 193-219.
Li, W., Liu, L., and Luo, W., 2019. "Internal Control, Corporate Social Responsibility, and
Firm Innovation: Evidence from Chinese Listed Firms," PLOS ONE, 14(10): e0222858.
Luo, X., and C. B. Bhattacharya, 2009. "The Debate over Doing Good: Corporate Social
Performance, Strategic Marketing Levers, and Firm Idiosyncratic Risk," Journal of Marketing, 73: 198-213.
PCAOB, 2004. "Auditing Standard No. 2 - An Audit of Internal Control Over Financial
Reporting Performed in Conjunction with an Audit of Financial Statements," Public Company Accounting Oversight Board.
Shen, H., M. Zhang, R. Liu, and F. Hou, 2020. "Economic Policy Uncertainty and Corporate
Innovation: Evidence from China," Asian Economics Letters, 1: 1-7.
Treadway Commission, 1987. "Report of the National Commission on Fraudulent Financial
Reporting," National Commission on Fraudulent Financial Reporting.
Weng, T. C., and C. L. Chin, 2013. "Restoring Trust after Internal Control Weaknesses: Does
Corporate Governance Matter?," Journal of Management, 30(2), 99-126.