獨立董監、內部稽核與產業專家會計師對企業財務報導之影響

The Effects of Independent Directors/Supervisors, Internal Audit and Auditor Industry Specialization on Financial Reporting

曾玉琦(Yee-Chy Tseng)

《台灣管理學刊》 14卷2期 (2014/08) Pp. 21-49

https://doi.org/10.6295/TAMJ.2015.1402.02

摘要

獨立董監事對企業的財務報導扮演監督角色，而財務報導是溝通企業訊息的重要工具，內容包含報導的數量與品質。本研究以資訊揭露評鑑系統所公布的評鑑結果做為報導數量的代理變數，利用裁決性應計數絕對值來衡量財務報導品質。實證結果發現，獨立董監事的設置以及獨立董監事席次比率對財務報導數量呈現顯著正向相關，故獨立董監事制度有助於提升資訊揭露的數量。反觀，獨立董監事對於提升資訊揭露品質上，卻未發現有顯著的影響。此外，公司治理各項機制間存在著交互作用，故再進一步探討內部稽核的內部監督機制，以及外部產業專家會計師查核的外部監督機制，以探究在內、外部監督機制的輔助下，是否能加強獨立董監事與公司財務報導之間的關係。實證結果發現，僅內部稽核對於提升資訊揭露數量方面，能夠發揮增額的影響。

關鍵字

獨立董監事 ； 內部稽核 ； 產業專家會計師

並列摘要

The independent directors/supervisors have the privilege to monitor a company's financial reporting. Financial reporting is an important means for corporate information sharing which includes reporting quantity and quality. Therefore, the purpose of the study is to investigate the effects of the independent directors/supervisors on financial reporting, using the evaluation results released by the Information Disclosure and Transparency Ranking System (IDTRS) as a proxy for reporting quantity and the absolute value of discretionary accruals as a proxy for reporting quality. Empirical results indicate that the establishment of the independent directors/supervisors and the percentage of independent directors/supervisors in the board are both correlated positively with the quantity of financial reporting. Thus, establishing the system of independent directors/supervisors helps increasing the amount of information. Yet, the system does not lead significantly to the enhancement of information disclosure quality. In addition, the interaction effects of internal audit (internal mechanism) and the industry specialist auditors (external mechanism) on the system of independent directors/supervisors are also examined. Empirical results show that only internal audit has incremental effects on the relationship between the system of independent directors/ supervisors and financial reporting quantity.

並列關鍵字

independent directors/supervisors ； internal audit ； auditor industry specialization

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