| dc.contributor | 會計系 | |
| dc.creator (作者) | 俞洪昭 | |
| dc.date (日期) | 2018-09 | |
| dc.date.accessioned | 13-May-2026 16:24:05 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:05 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:05 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182524 | - |
| dc.description.abstract (摘要) | 長久以來，內部控制以及內部控制準則是非常重要的，然而，直到美國 2002 年的沙氏法第404 條才正式以法律明文要求上市櫃公司必須建立及維護與財務報導相關之內部控制，並要求會計師針對公司之內部控制及財務報表執行整合審計。內部控制審計的必要性在於，雖然有效的內控並無法完全消除錯誤或舞弊，但是良好之內部控制可以限制經理人進行盈餘管理，進而降低財務報表錯誤之機率。雖然過去的學術研究支持內部控制審計之諸多優點，最近幾年的主管機關研究卻發現會計師之內部控制審計的品質並不高。由於文獻的不一致性，內部控制審計是否以及如何影響財務報表審計品質，值得更深入的探討。本計畫即針對此一議題進行研究。本研究之議題無法使用美國的資料，因為美國的上市櫃公司僅被要求於proxy statement 中揭露審計公費總額。然而，中國大陸證監會於2012 年即要求所有上市櫃公司於財務報表中分別揭露內部控制及財務報表之審計公費。本研究即利用此分別揭露之審計公費來捕捉會計師查核內部控制及財務報表之努力程度以及其品質。目前，並無任何實證研究利用單獨揭露之審計公費來探討在整合審計中，內部控制審計如何影響財務報表審計之品質。本研究有以下三項貢獻：第一，本研究是首篇以實證方法探討內部控制公費是否可作為財務報表審計品質之指標；第二，雖然過去研究顯示公費之公開揭露對於報表使用者是有用的，但是這些研究並未探討是否應將內部控制以及財務報表審計公費分別揭露。本研究將提供實證證據支持該分別揭露在監理及管制上是有價值的；最後，本研究具有之政策意涵為: 主管機關是否應訂定公司支付內部控制公費之金額上限，以及是否應強制要求公司分別揭露內部控制及財報審計公費。 | |
| dc.description.abstract (摘要) | The importance of internal controls (IC) and the need for IC standards are longstanding. Section 404 of the Sarbanes-Oxley Act (SOX) is the first statutory law that explicitly requires public firms to establish and maintain solid IC over financial reporting and mandates the auditors to attest on the effectiveness of firms’ IC in an integrated manner with financial statements (FS) audits. The underlying reason for IC audits is that, even though effective IC may not eliminate all potential errors and frauds, strong IC can limit managers’ ability to manage earnings and thus minimize the probability of financial misstatements. While prior studies provide support for the IC audits, recent government research finds that the quality of IC audits is low. Given the inconsistency between the quality and efficacy of IC audits, whether and how IC audits affect FS audit quality in integrated audits is unclear and deserves more in-depth investigation. The main purpose of this study is to address this issue. My research question cannot be examined using the US data because US listed firms are only required to disclose total audit fees in their proxy statements. Since China’s Securities Regulatory Commission mandates listed firms to separately disclose their IC and FS fees in their financial statements, I take advantage of China’s unique setting by using IC and FS audit fees to proxy for auditors’ effort in auditing IC and FS. Currently, there is no empirical study that has ever used separate IC and FS audit fees to examine how IC audits affect FS audit quality in integrated audits. My study makes at least three contributions to the literature. First, to the best of my knowledge, this study is the first one that documents IC audit fees may serve as an indicator of auditors’ FS audit quality. Second, whereas prior studies have shown that public disclosure of audit fees is beneficial to the market participants, they do not examine whether it is necessary to require firms to report IC and FS audit fees separately. I will show that this separation may be valuable and important from a regulatory perspective. Finally, my study bears policy implication as to whether regulators should impose restrictions on the level of IC audit fees and mandate separate disclosure of FS and IC audit fees to ensure that auditors perform high-quality IC audits. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST106-2410-H004-057, 106.08-107.07 | |
| dc.title (題名) | 內部控制審計如何影響財務報表審計品質？ | |
| dc.title (題名) | How Do Internal Control Audits Affect Financial Statement Audit Quality? | |
| dc.type (資料類型) | report | |
