本研究主要探討銀行業官股法人董事席次對內部控制缺失及財報公布之影響,本次研究樣本根據中華民國中央銀行統計資料庫顯示,截至2015 年 12 月底本國銀行(Domestic Banks)共計 40 家,樣本資料蒐集期間為 2011 至 2015 年,共計 5 年。經樣本篩選後,總樣本數共 186 筆;惟本研究上市、上櫃銀行其財務報表上傳時點,受證券交易法第 36 條之規定,故將財報公布落差依財務報表公佈時間落差及審計報告時間落差將樣本銀行區分為上市、上櫃銀行及非上市、上櫃銀行二群組來進行研究討論。 政府法人的介入,董事席次的多寡代表著能真正參與經營管理的主導權,對於銀行業是否能有效發揮其監理的效果,健全及改善銀行業整體結構,本研究得到以下結論: 1. 官股法人董事席次的高低,與財務報表公布時間關係不顯著。 2. 官股法人董事席次愈高,其財務報表審計時間愈短,在上市、上櫃的樣本銀行中呈顯著負相關。 3. 官股法人董事席次愈高,其內部控制裁罰金額及件數愈低,呈顯著負相關。
The research focuses on the influence of juristic director to internal control Weakness and financial report lag in banking industry. There are 40 domestic banks on the end of December 2015. The sample of this research is collocated from 2011 to 2015 in banking industry. There are totally 186 samples in this study. According to the rules of securities exchange law 36th stipulation, the public listed bank and not public listed bank have different financial statements uploading time requirement. Therefore our sample bank is divided into listed and unlisted bank. This study test the relationship between juristic director and financial report lag and audit report lag separately. The conclusion of this study as the follow: 1. The research cannot find the relationship between the percentage of juristic directors and financial statements lag. 2. There is a negative correlation on the listed banks, the percentage of juristic director is higher, audit report lag is shorter. 3. There is a negative correlation between juristic director and internal control weakness in banking industry. The percentage of juristic director is higher, the amount of internal control weakness is lower.