銀行業內控缺失與財務報表品質之關聯性研究

The Relation between the Internal Control Weakness and the Quality of Financial Reports in the Banking Industry

羅詩韻(Shih-Yun Lo)

指導教授 ： 薛敏正

國立臺北大學/商學院/會計學系/碩士(2012年)

摘要

1997年亞洲金融風暴後，我國證券主管機關極力推動公司治理制度，而內部控制制度可視為公司治理機制中重要之一環。內部控制係一種管理過程，優良的內控有助於提高資訊之可靠性與完整性，當銀行發生舞弊案件，表示該銀行之內部控管已遭破壞，其提供之資訊將遭受質疑。依據我國「金融控股公司及銀行業內部控制及稽核制度實施辦法」，良好的內部控制能強化財務報導之可靠性，進而提升報表使用者對於財務報表之信心。本研究主旨在探討銀行業內部控制缺失與財務報表品質間之關聯，樣本期間為 2005年至2010年，以行政院金融監督管理委員會網站上公告之重大裁罰案件作為上市櫃銀行內部控制缺失之代理變數，藉以了解內部控制缺失與財務報表品質之關聯。實證結果顯示，相較於未被裁罰之銀行，被懲罰的銀行其財務報表品質較差，與研究預期相符。

關鍵字

內部控制；裁決性壞帳；財務報表品質

並列摘要

After the 1997 Asian financial crisis, securities authorities try to promote the corporate governance systems, and internal control system can be regarded as one of the integral part in the corporate governance mechanism. The internal control system is a kind of management process, and a well-designed internal control system helps to improve the reliability and integrity of the information. When fraud cases occurred in a bank, said the bank's internal control system has been damaged, and the information of the bank will be challenged. According to “Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries”, a well-designed internal control system can strengthen the reliability of financial reporting, and thus enhance the confidence of the users of financial statements. The purpose of this study is to investigate the relation between the internal control weakness and the absolute value of discretionary bad debts – the proxy of the quality of financial reports in the banking industry. The sample period is from 2005 to 2010, and the significant penalties cases on the Financial Supervisory Commission, Executive Yuan, R.O.C. website are identified as a proxy for internal control weakness of listed banks. As expected, the financial statements provided by being fined bank are poor quality, compared to the banks which are not punished.

並列關鍵字

Internal Control；Discretionary Bad Debt Expense； Quality of Financial Reports

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