內部稽核品質與財務報表品質之關聯性

The Relation of Internal Audit Quality and Financial Reporting Quality

李建然(Jan-Zan Lee) ； 許書偉(Shu-Wei Hsu) ； 湯麗芬(Li-Fen Tang)

《輔仁管理評論》 15卷3期 (2008/09) Pp. 33-63

https://doi.org/10.29698/FJMR.200809.0002

摘要

本研究旨在探討公司內部稽核品質與財務報表品質之關聯性，並進一步研究家族企業及董事長兼任總經理之公司，對內部稽核品質與報表品質之關係可能造成的影響。本文以內部稽核部門之獨立性及投入人力爲稽核品質之代理變數，並以異常應計數之絕對值爲財務報表品質之衡量指標。實證顯示，內部稽核之投入人力與財務報表品質呈顯著正相關；而內部稽核之獨立性與財務報表品質，則在邊際顯著水準下呈正相關。此外，本文亦發現，內部稽核之獨立性與財務報表品質之關聯性，並不會因家族企業或董事長兼任總經理而有明顯改變；然而，稽核人力的投入對報表品質的影響，則會因公司屬家族企業而減弱，但不會因公司之董事長是否兼任總經理而有明顯差異。

關鍵字

內部稽核 ； 財務報表品質 ； 盈餘管理 ； 家族企業

並列摘要

This study investigates the relationship between internal audit quality and financial reporting quality and further explores whether firm attributes, such as family control and dual chairman/CEO structure, influence that relationship. By using the independence and size of internal audit department as proxies for internal audit quality and the magnitude of abnormal accrual s as a proxy for financial reporting quality, we find that the independence of internal audit and the number of internal audit staffs are associated with smaller abnormal accruals, indicating that effective internal audit could improve financial reporting quality. Furthermore, our result s show that the relationship between the size of internal audit department and the magnitude of abnormal accruals is weakened in family cont rolled companies, but not in CEO duality companies. Finally, our evidence suggests that the relationship between the independence of internal audit and the magnitude of abnormal accruals was not changed in both family cont rolled companies and CEO duality companies.

並列關鍵字

internal audit ； financial reporting quality ； earnings management ； family controlled companies

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