董事會政治背景、董監事責任險與內部控制缺失關係之研究

The Relationships between Board Political Connection, Directors’ and Officer’ Liability Insurance and Internal Control Weakness

洪婉庭(Wang-Ting Hong)

指導教授 ： 劉若蘭

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2019年)

摘要

本研究以臺灣2008年至2017年上市(櫃)公司作為研究對象，探討董事會政治關聯及責任保險對內部控制缺失之影響。實證結果發現，具有政治關聯企業相較於無政治關聯企業，較易發生內部控制缺失，本文進一步分析三種不同政治背景型態對內部控制缺失的影響，結果顯示，董事成員為民意代表身分或為政黨黨職與發生內部控制缺失呈顯著正相關。另外，公司投保董監事責任險能夠降低內部控制缺失之發生，達到監督功效，但具有政治關聯之企業投保董監事責任險，其監督效果會被政治關聯效果所削弱，故無法提升內部控制品質。

關鍵字

董事會政治背景 ； 董監事責任險 ； 內部控制缺失

並列摘要

This study investigates the influence of political connections on board, directors’ and officers’ (hereafter D&Os) liability insurance on internal control weaknesses in a sample of firms listed on the Taiwan Stock Exchange for the 2008-2017 period. The empirical evidence shows that politically connected firms are more likely to disclosure internal control weaknesses (hereafter ICWs) than that of non-politically connected firms. This study also examines the relationships between three types of political ties and the disclosure of ICWs. The results document that firms with elected representatives or members of political party on board positively influence the occurrence of ICWs. In addition, firms with D&Os liability insurance could decrease the incidence of internal control weaknesses and improve the efficiency of governance. However, the effect of D&Os liability insurance on governance could be depressed and the internal control quality could not be improved by the political tie effects for those of politically connected firms with D&Os liability insurance.

並列關鍵字

Board Political Connection ； Directors’ and Officers’ Liability Insurance ； Internal Control Weakness

參考文獻

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