| dc.contributor | 會計系 | |
| dc.creator (作者) | 俞洪昭 | |
| dc.date (日期) | 2022-04 | |
| dc.date.accessioned | 13-May-2026 16:24:09 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:09 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182527 | - |
| dc.description.abstract (摘要) | 長久以來內部控制即被認為是公司治理最為重要的一環。為了幫助企業設計及評估其內部控制是否有效，COSO 在1992年發佈了內部控制整體架構，其中定義了內部控制的五大要素以及如何將該等要素實際運用在企業之內部控制制度上。在2013年5月14日，COSO 發佈了內部控制整體架構的更新版，雖然這個更新版的潛在好處非常重要，但是目前文獻似乎並未對這些好處提供實證證據。本研究透過三個假說來分析內部控制整體架構的變更是否可以增進公司的內部控制品質、提高會計師內部控制查核的品質以及會計師是否會提高審計公費，以因應採用新的內部控制整體架構所產生的額外努力。本研究擬採用 difference-in-difference 的研究設計，比較須接受 SOX 404 內控審計及無須接受 SOX 404 內控審計之公司在 2009-2012 年（適用 1992 內部控制整體架構）與 2014-2017 年（適用 2013 內部控制整體架構）之差異。本研究採用兩個方法來區分公司是否接受 SOX 404 內控審計：accelerated vs. non- accelerated 申報企業與 US vs. Canadian上市公司。依變數捕捉公司之內控品質、會計師之內控查核品質以及審計公費。本研究更進一步分析 2013 內部控制整體架構中之三個新的規定：舞弊的預防與偵查 (採用 F-score 與實際舞弊案例)，非財務報導 (採用企業社會責任報告) 與法令的遵循 (採用 AAERs)。本研究將可提供實證證據, 驗證 COSO 內部控制整體架構的變更可以增進公司的內部控制品質並提高會計師內部控制查核的品質，補充目前文獻的不足。其次，本研究亦對於探討為何會計師之內部控制查核品質低落的文獻，提供新的證據。最後，本研究對於 COSO 2013 內部控制整體架構可以有助於降低企業舞弊、強化非財務之 CSR 報導以及法令的遵循，提供了初步的實證證據。這些實證證據對於投資人與主管機關而言，具重大意義。 | |
| dc.description.abstract (摘要) | The importance of internal control (IC) and the need for IC standards is longstanding. To help firms design and assess their IC systems, COSO issued its 1992 IC Framework to define IC components and provide a framework against which IC systems may be assessed and improved. On May 14, 2013, COSO released an updated version of its 1993 Framework. The benefits of this new IC Framework are important but largely unexplored. This study analyzes these benefits using two hypotheses about changing COSO's IC framework. The first objective is to identify whether the 2013 Framework improves firms' IC quality and the second objective relates to the effects on the quality of auditors' IC audits. Because the 2013 Framework requires more effort in IC audits, I also test whether auditors react to this new IC Framework by charging higher audit fees.Using a difference-in-difference research design, I will compare firms that are subject to the SOX 404 IC audits and those that do not need IC audits (two ways to identify treatment and control groups: accelerated vs. non-accelerated filers and US vs. Canadian listed firms) between the 2009–2012 time period (when the 1992 Framework existed) and the 2014–2017 time period (when the 2013 Framework superseded the 1992 Framework). The dependent variables capture firms' IC quality (i.e., unaudited discretionary working capital accruals and unaudited accrual estimation error), auditors' IC audit quality (i.e., the likelihood that a firm discloses IC weaknesses in any SOX 404 report during its misstatement period), and audit fees. I will also investigate three specific requirements in the 2013 Framework: fraud prevention and detection (using F-score and real fraud cases), focus on non-financial reporting (using corporate social responsibility, CSR), and compliance with regulations and laws (using AAERs). The empirical results of this study shall bear important implications about whether COSO's 2013 Framework is successful in improving the quality of firms' IC and auditors' IC audits. This study thus contributes to a limited literature that speaks broadly to the effects of the 2013 Framework. Next, this study contributes to a growing literature explaining why current IC audits are ineffective. Finally, this study provides initial empirical evidence that the 2013 Framework are particularly valuable in preventing or detecting frauds, enhancing firms' CSR reporting, and improving firms' compliance with regulations and laws, which should be of interest to investors and the PCAOB. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST109-2410-H004-013, 109.08-110.07 | |
| dc.subject (關鍵詞) | COSO 2013 內部控制整體架構; 內部控制; 公司內部控制品質; 會計師內部控制審計品質; Difference-in-difference 研究設計 | |
| dc.subject (關鍵詞) | COSO 2013 Framework; Internal control; Quality of internal control; Quality of internal control audit; Difference-in-difference design | |
| dc.title (題名) | COSO 2013 內部控制整體架構是否可以提高公司內部控制品質與會計師內部控制審計品質？ | |
| dc.title (題名) | Does Coso 2013 Framework Improve Firms＇ Internal Control and Quality of Auditors＇ Internal Control Audits? | |
| dc.type (資料類型) | report | |
