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題名 內部控制缺失與盈餘品質之關聯性研究
Internal Control Weaknesses and Earnings Quality
作者 邱佩柔
貢獻者 林宛瑩
邱佩柔
關鍵詞 內部控制缺失
實質盈餘管理
盈餘品質
Internal control weaknesses
Real earnings management activities
Earnings quality
日期 2012
上傳時間 2-Sep-2013 15:28:20 (UTC+8)
摘要 本研究以2007年至2011年中國深滬兩市A股上市公司為研究樣本，探討內部控制缺失對公司盈餘品質之影響。以公司自行揭露之內部控制自評報告或遭主管機關裁罰之資訊著手，將內部控制缺失依事件發生類型分類，並依照COSO報告架構將內部控制缺失依五大要素及五大目標予以分類。
實證結果顯示，有無揭露內部控制缺失與盈餘品質不存在顯著關係。以缺失發生次數分析，異常裁決性費用呈顯著正相關。依發生原因分類內控缺失之結果顯示，異常應計數與公司制度與環境缺失呈顯著負相關，與子公司之控制缺失呈顯著正相關；實質活動下，與董監及經理人失職、內部控制設計及執行缺失呈顯著正相關，與後勤支援活動缺失呈顯著負相關。以COSO架構之要素與目標分類之結果顯示，正向之異常應計數與策略性目標呈顯著正相關；實質活動下，控制環境、控制活動、監督要素呈顯著正向關係。
Based on a sample of 1311 China companies listed in Shanghai Stock Ex-change and Shenzhen Stock Exchange over the period of 2007-2011, this re-search investigates the impact of internal control weaknesses on earnings qual-ity. This study collects China Securities Regulatory Commission administra-tive sanction decisions and internal control self-evaluation reports as data sources. A further classification of internal control weaknesses is performed based on the nature of the events and the internal control framework proposed in the COSO report.
The empirical results indicate that the effect on firms with internal control weaknesses is not obviously. It is found that the number of disclosing weakness have significantly lower earnings quality which measured by abnor-mal discretionary expenses. The results show that firms associated with weak-ness for subsidiary company, design and implement of the internal control and managements’ behavior is deviant have significantly lower earnings quality. The internal control weaknesses is classified by the elements and objectives of internal control based on the COSO framework. Strategic objectives and ele-ments of control environment, control activity, and monitoring are found to be significantly and positively related to the earnings quality.
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描述 碩士
國立政治大學
會計研究所
100353033
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100353033
資料類型 thesis
dc.contributor.advisor 林宛瑩zh_TW
dc.contributor.author (Authors) 邱佩柔zh_TW
dc.creator (作者) 邱佩柔zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 2-Sep-2013 15:28:20 (UTC+8)-
dc.date.available 2-Sep-2013 15:28:20 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2013 15:28:20 (UTC+8)-
dc.identifier (Other Identifiers) G0100353033en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59252-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 100353033zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 本研究以2007年至2011年中國深滬兩市A股上市公司為研究樣本，探討內部控制缺失對公司盈餘品質之影響。以公司自行揭露之內部控制自評報告或遭主管機關裁罰之資訊著手，將內部控制缺失依事件發生類型分類，並依照COSO報告架構將內部控制缺失依五大要素及五大目標予以分類。
實證結果顯示，有無揭露內部控制缺失與盈餘品質不存在顯著關係。以缺失發生次數分析，異常裁決性費用呈顯著正相關。依發生原因分類內控缺失之結果顯示，異常應計數與公司制度與環境缺失呈顯著負相關，與子公司之控制缺失呈顯著正相關；實質活動下，與董監及經理人失職、內部控制設計及執行缺失呈顯著正相關，與後勤支援活動缺失呈顯著負相關。以COSO架構之要素與目標分類之結果顯示，正向之異常應計數與策略性目標呈顯著正相關；實質活動下，控制環境、控制活動、監督要素呈顯著正向關係。		zh_TW
dc.description.abstract (摘要) Based on a sample of 1311 China companies listed in Shanghai Stock Ex-change and Shenzhen Stock Exchange over the period of 2007-2011, this re-search investigates the impact of internal control weaknesses on earnings qual-ity. This study collects China Securities Regulatory Commission administra-tive sanction decisions and internal control self-evaluation reports as data sources. A further classification of internal control weaknesses is performed based on the nature of the events and the internal control framework proposed in the COSO report.
The empirical results indicate that the effect on firms with internal control weaknesses is not obviously. It is found that the number of disclosing weakness have significantly lower earnings quality which measured by abnor-mal discretionary expenses. The results show that firms associated with weak-ness for subsidiary company, design and implement of the internal control and managements’ behavior is deviant have significantly lower earnings quality. The internal control weaknesses is classified by the elements and objectives of internal control based on the COSO framework. Strategic objectives and ele-ments of control environment, control activity, and monitoring are found to be significantly and positively related to the earnings quality.		en_US
dc.description.tableofcontents 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 論文架構 6
第二章 文獻探討 7
第一節 內部控制制度之演進及在中國之發展 7
第二節 盈餘品質之衡量 16
第三節 內部控制缺失之實證研究 20
第三章 研究方法 25
第一節 研究假說 25
第二節 實證模型及變數定義 28
第三節 內部控制缺失之判斷及樣本選取 40
第四章 實證分析結果 49
第一節 敘述性統計 49
第二節 相關係數矩陣分析 55
第三節 內部控制缺失對盈餘品質迴歸結果 61
第五章 結論與建議 88
第一節 結論 88
第二節 研究限制與建議 90
參考文獻 92
附錄 99		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100353033en_US
dc.subject (關鍵詞) 內部控制缺失zh_TW
dc.subject (關鍵詞) 實質盈餘管理zh_TW
dc.subject (關鍵詞) 盈餘品質zh_TW
dc.subject (關鍵詞) Internal control weaknessesen_US
dc.subject (關鍵詞) Real earnings management activitiesen_US
dc.subject (關鍵詞) Earnings qualityen_US
dc.title (題名) 內部控制缺失與盈餘品質之關聯性研究zh_TW
dc.title (題名) Internal Control Weaknesses and Earnings Qualityen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、 中文部分：
方俊儒、李秀英、龍春伶，2008，獨立董監事對公司績效與盈餘品質之影響－控制股東之調節效果，會計與公司治理，第五卷第一期，頁55-80。
方紅星、孫篙，2010，交叉上市公司內部控制缺陷披露的影響因素與市場反應—基於兗州煤業的案例研究，上海立信會計學院學報，第1期。
方紅星、孫翯，2007，強制披露規則下的內部控制資訊披露—基於滬市上市公司2006年年報的實證研究，財經問題研究，第12期。
王化成、佟岩，2006，控股股東與盈餘品質-基於盈餘反映係數的考察，會計研究，第2期。
林惠婷，2011，內部控制缺失與經營績效之關聯性研究，國立政治大學會計系碩士論文。
林斌、饒靜，2009，上市公司為什麼自願披露內部控制鑒證報告?─基於信號傳遞理論的實證研究，會計研究，第2期，頁45-52。
林鐘高，儲姣嬌，2012，內部控制對股權結構與盈餘質量的傳導效應，商業會計，第17期，頁88-90。
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