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題名 員工友善職場與內部控制及創新之關聯性研究
The relationship between employee-friendly workplaces, internal control, and innovation.
作者 吳欣柔
Wu, Hsin-Jou
貢獻者 李佳玲
Lee, Chia-Ling
吳欣柔
Wu, Hsin-Jou
關鍵詞 員工友善職場
內部控制
創新
Employee-friendly workplaces
Internal control
Innovation
日期 2022
上傳時間 1-Jul-2022 16:03:04 (UTC+8)
摘要 本研究探討員工友善職場與內部控制及公司創新之關聯性，設計兩階段模型並使用美國公開發行公司2005-2018年資料進行實證分析，首先探討員工友善職場是否顯著減少內部控制缺失，再探討員工友善職場是否透過內部控制缺失的減少而對公司創新有正向影響。研究結果發現，員工友善職場與內部控制缺失呈顯著負相關，據此結論基礎做第二階段實證研究，發現員工友善職場透過內部控制缺失的減少對公司創新有顯著正向影響。另外，本研究進一步將研究樣本依產業創新密集度高低區分為兩組進行比較，結果發現員工友善職場透過內部控制缺失減少對創新的正向影響在高創新密集度的產業組中更為顯著，表示在高創新的公司更容易透過建立員工友善職場環境與強化內部控制來改善公司創新。
This paper investigates the relationship between employee-friendly workplaces, internal control, and cooperate innovation. Designing two steps model and collecting data from U.S. public firms from 2005 to 2018, first, this paper finds that there is a significant negative relationship between employee-friendly workplaces and internal control weaknesses. Second, employee-friendly workplaces have positive impact on cooperate innovation significantly through the decrease of internal control weaknesses. For further test, this paper divides the research sample into two groups by innovation intensity: high and low. The results suggested that this impact is more significant in the high innovation intensity group, which means it’s easier for high innovation intensity to improve innovation performance through forming employee-friendly workplaces and enforcing internal control.
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Ashbaugh-Skaife, H., D. Veenman, and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics 55 (1): 91-110. (DOI: 10.1016/j.jacceco.2012.07.005)
Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192. (DOI: 10.1016/j.jacceco.2006.10.001)
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, and R. LaFond. 2009. The effect of SOX internal control deficiencies on firm risk and cost of equity capital. Journal of Accounting Research 47 (1): 1-43. (DOI: 10.1111/j.1475-679X.2008.00315.x)
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描述 碩士
國立政治大學
會計學系
109353006
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353006
資料類型 thesis
dc.contributor.advisor 李佳玲zh_TW
dc.contributor.advisor Lee, Chia-Lingen_US
dc.contributor.author (Authors) 吳欣柔zh_TW
dc.contributor.author (Authors) Wu, Hsin-Jouen_US
dc.creator (作者) 吳欣柔zh_TW
dc.creator (作者) Wu, Hsin-Jouen_US
dc.date (日期) 2022en_US
dc.date.accessioned 1-Jul-2022 16:03:04 (UTC+8)-
dc.date.available 1-Jul-2022 16:03:04 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2022 16:03:04 (UTC+8)-
dc.identifier (Other Identifiers) G0109353006en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140569-
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) 109353006zh_TW
dc.description.abstract (摘要) 本研究探討員工友善職場與內部控制及公司創新之關聯性，設計兩階段模型並使用美國公開發行公司2005-2018年資料進行實證分析，首先探討員工友善職場是否顯著減少內部控制缺失，再探討員工友善職場是否透過內部控制缺失的減少而對公司創新有正向影響。研究結果發現，員工友善職場與內部控制缺失呈顯著負相關，據此結論基礎做第二階段實證研究，發現員工友善職場透過內部控制缺失的減少對公司創新有顯著正向影響。另外，本研究進一步將研究樣本依產業創新密集度高低區分為兩組進行比較，結果發現員工友善職場透過內部控制缺失減少對創新的正向影響在高創新密集度的產業組中更為顯著，表示在高創新的公司更容易透過建立員工友善職場環境與強化內部控制來改善公司創新。zh_TW
dc.description.abstract (摘要) This paper investigates the relationship between employee-friendly workplaces, internal control, and cooperate innovation. Designing two steps model and collecting data from U.S. public firms from 2005 to 2018, first, this paper finds that there is a significant negative relationship between employee-friendly workplaces and internal control weaknesses. Second, employee-friendly workplaces have positive impact on cooperate innovation significantly through the decrease of internal control weaknesses. For further test, this paper divides the research sample into two groups by innovation intensity: high and low. The results suggested that this impact is more significant in the high innovation intensity group, which means it’s easier for high innovation intensity to improve innovation performance through forming employee-friendly workplaces and enforcing internal control.en_US
dc.description.tableofcontents 壹、緒論 1
貳、文獻回顧與假說發展 2
一、員工友善職場 2
二、員工友善職場與內部控制 4
三、員工友善職場與內部控制及創新 6
參、研究方法 8
一、資料收集與樣本選取 8
二、模型建立與變數衡量 9
肆、實證結果分析 13
一、敘述性統計 13
二、單變量分析 15
三、相關係數分析 17
四、研究結果 21
（一）員工友善職場與內部控制 21
（二）員工友善職場與內部控制及創新 22
五、穩健性測試 25
（一）百大最適合工作企業名單 25
（二）創新投入資料移除遺漏值 28
六、內生性問題 31
七、額外測試 35
（一）創新密集產業 35
（二）其他內部控制缺失種類 39
伍、結論與建議 42
一、研究結論 42
二、貢獻與建議 43
三、研究限制 45
參考文獻 46
附錄 52		zh_TW
dc.format.extent 2785501 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353006en_US
dc.subject (關鍵詞) 員工友善職場zh_TW
dc.subject (關鍵詞) 內部控制zh_TW
dc.subject (關鍵詞) 創新zh_TW
dc.subject (關鍵詞) Employee-friendly workplacesen_US
dc.subject (關鍵詞) Internal controlen_US
dc.subject (關鍵詞) Innovationen_US
dc.title (題名) 員工友善職場與內部控制及創新之關聯性研究zh_TW
dc.title (題名) The relationship between employee-friendly workplaces, internal control, and innovation.en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Akerlof, G., A. K. Rose, and J. L. Yellen. 1988. Job switching and job satisfaction in the U.S. labor market. Brookings Papers on Economic Activity 19 (2): 495-594. (DOI: 10.2307/2534536)
Ashbaugh-Skaife, H., D. Veenman, and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics 55 (1): 91-110. (DOI: 10.1016/j.jacceco.2012.07.005)
Ashbaugh-Skaife, H., D. W. Collins, and W. R. Kinney. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192. (DOI: 10.1016/j.jacceco.2006.10.001)
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, and R. LaFond. 2009. The effect of SOX internal control deficiencies on firm risk and cost of equity capital. Journal of Accounting Research 47 (1): 1-43. (DOI: 10.1111/j.1475-679X.2008.00315.x)
Bae, K. H., J. K. Kang, and J. Wang. 2011. Employee treatment and firm leverage: A test of the stakeholder theory of capital structure. Journal of Financial Economics 100 (1): 130-153. (DOI: 10.1016/j.jfineco.2010.10.019)
Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting, Organizations and Society 15 (4): 341-371. (DOI: 10.1016/0361-3682(90)90023-N)
Bocquet, R., C. Le Bas, C. Mothe, and N. Poussing. 2017. CSR, innovation, and firm performance in sluggish growth contexts: A firm-level empirical analysis. Journal of Business Ethics 146 (1): 241-254. (DOI: 10.1007/s10551-015-2959-8)
Bowen, R. M., A. C. Call, and S. Rajgopal. 2010. Whistle-blowing: Target firm characteristics and economic consequences. The Accounting Review 85 (4): 1239-1271. (DOI: 10.2308/accr.2010.85.4.1239)
Bushman, R. M., Z. Dai, and W. Zhang. 2016. Management team incentive: Dispersion and firm performance. The Accounting Review 91 (1): 21-45. (DOI: 10.2308/accr-51112)
Chang, X., K. Fu, A. Low, and W. Zhang. 2015. Non-executive employee stock options and corporate innovation. Journal of Finance Economics 115 (1): 168-188. (DOI: 10.1016/j.jfineco.2014.09.002)
Chen, C., Y. Chen, P. H. Hsu, and E. J. Podolski. 2016. Be nice to your innovators: Employee treatment and corporate innovation performance. Journal of Corporate Finance 39: 78-98. (DOI: 10.1016/j.jcorpfin.2016.06.001)
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): 1-18. (DOI: 10.1016/j.jacceco.2013.03.001)
Choi, J. H., S. Choi, C. E. Hogan, and J. Lee. 2013. The effect of human resource investment in internal control on the disclosure of internal control weaknesses. Auditing: A Journal of Practice & Theory 32 (4): 169-199. (DOI: 10.2308/ajpt-50514)
Chow, C. 1983. The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. The Accounting Review 58 (4): 667-685.
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dc.identifier.doi (DOI) 10.6814/NCCU202200617en_US