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題名 財務長與會計師間之差異對內部控制重大缺失之影響
The Impact of the Difference between the Chief Financial Officer and the Audit Partner on the Material Weakness of Internal Control作者 賴思羽
Lai, Ssu-Yu貢獻者 張祐慈
Chang, Yu-Tzu
賴思羽
Lai, Ssu-Yu關鍵詞 會計師
財務長
年紀差異
學校排名差異
性別差異
內部控制重大缺失
Accountant
Chief Financial Officer
Age difference
School ranking difference
Gender difference
Material weakness in internal control日期 2021 上傳時間 4-Aug-2021 14:31:48 (UTC+8) 摘要 本研究旨在探討執行查核之會計師與公司之財務長之間若存在年紀、年資、學歷、學校排名及性別差異時，是否與公司內部控制存在重大缺失有所關聯。於安隆案爆發後，美國頒布沙賓法，規定公司內部管理者，如財務長，須報導公司內部控制制度之有效性以及內部控制重大缺失，而會計師須對管理階層所衡量及報導之內部控制進行查核，並對其所出具之內部控制聲明書出具意見。換言之，表示會計師與財務長於查核期間必會溝通內部控制重大缺失，且兩者皆須對公司內部控制是否存在重大缺失進行揭露。本研究以2016年至2019年美國前500大公司為研究樣本，實證結果顯示當會計師與財務長間存在年紀及學校排名差異時，將降低公司被揭露內部控制存在重大缺失的機率，而當會計師與財務長間存在性別差異時，將提高公司被揭露內部控制存在重大缺失的機率。
This study investigates whether the differences in age, tenure, degree, school ranking, and gender between the audit partner and the company`s chief financial officer are related to the company`s disclosure of material weakness in internal control. After the Enron case broke out, United States enacts the Sarbanes-Oxley Act and requires that chief financial officer report the effectiveness of the company`s internal control system and the material weakness in internal control. Additionally, it requires the auditor to audit and issue an opinion on the internal control. In other words, the auditor and the chief financial officer must communicate with each other during the audit regarding the issue of material weakness in internal control, and disclose whether there are material weaknesses in the company`s internal control. Using a sample of top 500 US companies from 2016 to 2019, the study finds that when there are differences in age and school ranking (in gender) between audit partners and chief financial officers, the company will be less likely (more likely) to have material weakness in internal control.參考文獻 外文文獻Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney. 2007b. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192.Bennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88 (1): 31-50.Card, D., and A. B. Krueger. 1996. Labor market effects of school quality: Theory and evidence(No. 5450), National Bureau of Economic Research.Croson, R., and U. Gneezy. 2009. Gender differences in preferences. Journal of Economic Literature 47 (2): 448-474.Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.Dwyer, P. D., J. H. Gilkeson, and J. A. List. 2002. Gender differences in revealed risk taking: Evidence from mutual fund investors. Economics Letters 76 (2): 151-158.Ettredge, M. L., C. Li, and L. Sun. 2007. CFO turnover following adverse SOX 404 opinions. In Working Paper Series: SSRN.Feng, M., C. Li, and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics 48 (2-3): 190-209.Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the sarbanes‐oxley act. Accounting Horizons 19 (3): 137-158.Gold, A., J. E. Hunton, and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors’ judgments (retracted). Accounting Horizons 23 (1): 1-18.Hoitash, R., U. Hoitash, and K. M. Johnstone. 2012. Internal control material weaknesses and CFO compensation. Contemporary Accounting Research 29 (3): 768-803.Lee, J., E. Cho, and H. Choi. 2016. The effect of internal control weakness on investment efficiency. Journal of Applied Business Research (JABR) 32 (3): 649-662.Kinney, W. R., and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11 (1): 71-93.Kobelsky, K., J.-H. Lim, and R. Jha. 2013. The impact of performance-based CEO and CFO compensation on internal control quality. Journal of Applied Business Research (JABR) 29 (3): 913-934.Lopez, T. J., S. D. Vandervelde, and Y.-J. Wu. 2009. Investor perceptions of an auditor’s adverse internal control opinion. Journal of Accounting and Public Policy 28 (3): 231-250.McMullen, D. A., K. Raghunandan, and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons 10 (4): 67.Meyers-Levy, J., and A. M. Tybout. 1989. Schema congruity as a basis for product evaluation. Journal of Consumer Research 16 (1): 39-54.O`Donnell, E., and E. N. Johnson. 2001. The effects of auditor gender and task complexity on information processing efficiency. International Journal of Auditing 5 (2): 91-105.Opler, T. C., and S. Titman. 1994. Financial distress and corporate performance. The Journal of Finance 49 (3): 1015-1040.Peni, E., and S. Vähämaa. 2010. Female executives and earnings management. Managerial Finance 36 (7): 629-645.Prendergast, C. 1999. The provision of incentives in firms. Journal of Economic Literature 37 (1): 7-63.Schneider, A., and B. K. Church. 2008. The effect of auditors’ internal control opinions on loan decisions. Journal of Accounting and Public Policy 27 (1): 1-18.Sinnett, W. M. 2007. CFO skillsets changing... Again: With CFO turnover still near record levels, financial executives research foundation (FERF) asked some in the executive search business to discuss the trends and what they are looking for in senior financial executive recruits. Financial Executive 23 (5): 35-38.Sun, Y. 2015. Internal control weakness disclosure and firm investment. Journal of Accounting, Auditing & Finance 31 (2): 277-307.Visvanathan, G. V. K. a. G. 2007. Reporting internal control deficiencies in the post‐sarbanes‐oxley era the role of auditors and corporate governance. International Journal of Auditing 11 (2): 73-90.Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 26 (3): 300-327. 描述 碩士
國立政治大學
會計學系
108353038資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108353038 資料類型 thesis dc.contributor.advisor 張祐慈 zh_TW dc.contributor.advisor Chang, Yu-Tzu en_US dc.contributor.author (Authors) 賴思羽 zh_TW dc.contributor.author (Authors) Lai, Ssu-Yu en_US dc.creator (作者) 賴思羽 zh_TW dc.creator (作者) Lai, Ssu-Yu en_US dc.date (日期) 2021 en_US dc.date.accessioned 4-Aug-2021 14:31:48 (UTC+8) - dc.date.available 4-Aug-2021 14:31:48 (UTC+8) - dc.date.issued (上傳時間) 4-Aug-2021 14:31:48 (UTC+8) - dc.identifier (Other Identifiers) G0108353038 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136304 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 108353038 zh_TW dc.description.abstract (摘要) 本研究旨在探討執行查核之會計師與公司之財務長之間若存在年紀、年資、學歷、學校排名及性別差異時，是否與公司內部控制存在重大缺失有所關聯。於安隆案爆發後，美國頒布沙賓法，規定公司內部管理者，如財務長，須報導公司內部控制制度之有效性以及內部控制重大缺失，而會計師須對管理階層所衡量及報導之內部控制進行查核，並對其所出具之內部控制聲明書出具意見。換言之，表示會計師與財務長於查核期間必會溝通內部控制重大缺失，且兩者皆須對公司內部控制是否存在重大缺失進行揭露。本研究以2016年至2019年美國前500大公司為研究樣本，實證結果顯示當會計師與財務長間存在年紀及學校排名差異時，將降低公司被揭露內部控制存在重大缺失的機率，而當會計師與財務長間存在性別差異時，將提高公司被揭露內部控制存在重大缺失的機率。 zh_TW dc.description.abstract (摘要) This study investigates whether the differences in age, tenure, degree, school ranking, and gender between the audit partner and the company`s chief financial officer are related to the company`s disclosure of material weakness in internal control. After the Enron case broke out, United States enacts the Sarbanes-Oxley Act and requires that chief financial officer report the effectiveness of the company`s internal control system and the material weakness in internal control. Additionally, it requires the auditor to audit and issue an opinion on the internal control. In other words, the auditor and the chief financial officer must communicate with each other during the audit regarding the issue of material weakness in internal control, and disclose whether there are material weaknesses in the company`s internal control. Using a sample of top 500 US companies from 2016 to 2019, the study finds that when there are differences in age and school ranking (in gender) between audit partners and chief financial officers, the company will be less likely (more likely) to have material weakness in internal control. en_US dc.description.tableofcontents 目錄第一章、緒論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 研究架構 5第二章、文獻探討 6第一節 內部控制重大缺失 6第二節 財務長/會計師與內部控制之關聯性 8第三章、研究方法 11第一節 研究假說 11第二節 樣本篩選與資料來源 14第三節 實證模型與衡量變數 18第四章、實證結果與分析 26第一節 敘述性統計分析 26第二節 相關係數分析 29第三節 迴歸分析 32第四節 追加分析 37第五章、實證結果與分析 39第一節 研究結論 39第二節 研究限制 41參考文獻 42 zh_TW dc.format.extent 1629387 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108353038 en_US dc.subject (關鍵詞) 會計師 zh_TW dc.subject (關鍵詞) 財務長 zh_TW dc.subject (關鍵詞) 年紀差異 zh_TW dc.subject (關鍵詞) 學校排名差異 zh_TW dc.subject (關鍵詞) 性別差異 zh_TW dc.subject (關鍵詞) 內部控制重大缺失 zh_TW dc.subject (關鍵詞) Accountant en_US dc.subject (關鍵詞) Chief Financial Officer en_US dc.subject (關鍵詞) Age difference en_US dc.subject (關鍵詞) School ranking difference en_US dc.subject (關鍵詞) Gender difference en_US dc.subject (關鍵詞) Material weakness in internal control en_US dc.title (題名) 財務長與會計師間之差異對內部控制重大缺失之影響 zh_TW dc.title (題名) The Impact of the Difference between the Chief Financial Officer and the Audit Partner on the Material Weakness of Internal Control en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 外文文獻Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney. 2007b. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192.Bennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88 (1): 31-50.Card, D., and A. B. Krueger. 1996. Labor market effects of school quality: Theory and evidence(No. 5450), National Bureau of Economic Research.Croson, R., and U. Gneezy. 2009. Gender differences in preferences. Journal of Economic Literature 47 (2): 448-474.Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.Dwyer, P. D., J. H. Gilkeson, and J. A. List. 2002. Gender differences in revealed risk taking: Evidence from mutual fund investors. Economics Letters 76 (2): 151-158.Ettredge, M. L., C. Li, and L. Sun. 2007. CFO turnover following adverse SOX 404 opinions. In Working Paper Series: SSRN.Feng, M., C. Li, and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics 48 (2-3): 190-209.Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the sarbanes‐oxley act. Accounting Horizons 19 (3): 137-158.Gold, A., J. E. Hunton, and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors’ judgments (retracted). Accounting Horizons 23 (1): 1-18.Hoitash, R., U. Hoitash, and K. M. Johnstone. 2012. Internal control material weaknesses and CFO compensation. Contemporary Accounting Research 29 (3): 768-803.Lee, J., E. Cho, and H. Choi. 2016. The effect of internal control weakness on investment efficiency. Journal of Applied Business Research (JABR) 32 (3): 649-662.Kinney, W. R., and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11 (1): 71-93.Kobelsky, K., J.-H. Lim, and R. Jha. 2013. The impact of performance-based CEO and CFO compensation on internal control quality. Journal of Applied Business Research (JABR) 29 (3): 913-934.Lopez, T. J., S. D. Vandervelde, and Y.-J. Wu. 2009. Investor perceptions of an auditor’s adverse internal control opinion. Journal of Accounting and Public Policy 28 (3): 231-250.McMullen, D. A., K. Raghunandan, and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons 10 (4): 67.Meyers-Levy, J., and A. M. Tybout. 1989. Schema congruity as a basis for product evaluation. Journal of Consumer Research 16 (1): 39-54.O`Donnell, E., and E. N. Johnson. 2001. The effects of auditor gender and task complexity on information processing efficiency. International Journal of Auditing 5 (2): 91-105.Opler, T. C., and S. Titman. 1994. Financial distress and corporate performance. The Journal of Finance 49 (3): 1015-1040.Peni, E., and S. Vähämaa. 2010. Female executives and earnings management. Managerial Finance 36 (7): 629-645.Prendergast, C. 1999. The provision of incentives in firms. Journal of Economic Literature 37 (1): 7-63.Schneider, A., and B. K. Church. 2008. The effect of auditors’ internal control opinions on loan decisions. Journal of Accounting and Public Policy 27 (1): 1-18.Sinnett, W. M. 2007. CFO skillsets changing... Again: With CFO turnover still near record levels, financial executives research foundation (FERF) asked some in the executive search business to discuss the trends and what they are looking for in senior financial executive recruits. Financial Executive 23 (5): 35-38.Sun, Y. 2015. Internal control weakness disclosure and firm investment. Journal of Accounting, Auditing & Finance 31 (2): 277-307.Visvanathan, G. V. K. a. G. 2007. Reporting internal control deficiencies in the post‐sarbanes‐oxley era the role of auditors and corporate governance. International Journal of Auditing 11 (2): 73-90.Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 26 (3): 300-327. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202100659 en_US
