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題名 The impact of internal audit attributes on the effectiveness of internal control over operations and compliance.
作者 張祐慈
Chang*, Yu-Tzu
陳漢鐘
Chen, Hanchung
戚務君
Chi, Wuchun
鄭桂蕙
Cheng, Rainbow K.
貢獻者 會計系
關鍵詞 Internalauditfunction ; Internalcontroldeficiency ; Auditorcompetenc
日期 2019-04
上傳時間 5-Mar-2020 11:44:54 (UTC+8)
摘要 The internal audit function (IAF) assists management in improving internal controls over operations, reporting, and compliance. While many studies examine the association between the IAFandtheinternalcontroloverfinancialreporting(ICFR),littleisknownaboutinternalcontrol overoperationsandcompliance.UsingauniquedatasetfromTaiwan,thispaperexaminesthe associationbetweenIAFqualityandinternalcontroldeficienciesinoperationsandcompliance. Theresultssuggestthatalargerinternalauditteamcanenhanceinternalauditperformancefor both operations and compliance, whereas internal auditor competence is positively associated with the effectiveness of internal control over compliance, but not operations. This study contributestotheliteraturebysheddinglightonthedeterminantsoftheachievementofoperations andcompliance objectives.Italsoprovides importantimplications forstakeholdersandpractitioners,asacompany’scontroloveroperationsandcompliancemaymutuallyinfluenceitsICFR andultimatelyitsbusinesssuccess.
關聯 Journal of Contemporary Accounting & Economics, Vol.15, No.1, pp.1-19
資料類型 article
DOI https://doi.org/10.1016/j.jcae.2018.11.002
dc.contributor 會計系
dc.creator (作者) 張祐慈
dc.creator (作者) Chang*, Yu-Tzu
dc.creator (作者) 陳漢鐘
dc.creator (作者) Chen, Hanchung
dc.creator (作者) 戚務君
dc.creator (作者) Chi, Wuchun
dc.creator (作者) 鄭桂蕙
dc.creator (作者) Cheng, Rainbow K.
dc.date (日期) 2019-04
dc.date.accessioned 5-Mar-2020 11:44:54 (UTC+8)-
dc.date.available 5-Mar-2020 11:44:54 (UTC+8)-
dc.date.issued (上傳時間) 5-Mar-2020 11:44:54 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129110-
dc.description.abstract (摘要) The internal audit function (IAF) assists management in improving internal controls over operations, reporting, and compliance. While many studies examine the association between the IAFandtheinternalcontroloverfinancialreporting(ICFR),littleisknownaboutinternalcontrol overoperationsandcompliance.UsingauniquedatasetfromTaiwan,thispaperexaminesthe associationbetweenIAFqualityandinternalcontroldeficienciesinoperationsandcompliance. Theresultssuggestthatalargerinternalauditteamcanenhanceinternalauditperformancefor both operations and compliance, whereas internal auditor competence is positively associated with the effectiveness of internal control over compliance, but not operations. This study contributestotheliteraturebysheddinglightonthedeterminantsoftheachievementofoperations andcompliance objectives.Italsoprovides importantimplications forstakeholdersandpractitioners,asacompany’scontroloveroperationsandcompliancemaymutuallyinfluenceitsICFR andultimatelyitsbusinesssuccess.
dc.format.extent 736050 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Contemporary Accounting & Economics, Vol.15, No.1, pp.1-19
dc.subject (關鍵詞) Internalauditfunction ; Internalcontroldeficiency ; Auditorcompetenc
dc.title (題名) The impact of internal audit attributes on the effectiveness of internal control over operations and compliance.
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1016/j.jcae.2018.11.002
dc.doi.uri (DOI) https://doi.org/10.1016/j.jcae.2018.11.002