本文之研究目的,主要在探討2008-2018年間台灣上市櫃公司董事會成員的多樣性和會計師事務所產業專精與內部控制缺失之關聯性。研究結果發現,董事會成員多樣性程度愈高,公司發生內控缺失的可能性愈低。此外,實證結果也發現,查核會計師事務所產業專精程度愈高,受查公司報導內控缺失的可能性愈低。綜上所述,董事會成員愈具多樣性、查核會計師事務所產業專精程度愈高的公司,皆可以抑制其發生內部控制缺失的可能性。
The purpose of this study is to examine the effects of board member diversity and industry specialization on internal control weaknesses for firms listed in Taiwan over 2008-2018. The empirical results reveal that the firms with higher degree of board member diversity could reduce the likelihood of internal control weaknesses. Furthermore, firms with better audit firm industry specialization are more likely to mitigate the incidence of internal control weaknesses. In sum, the empirical results reveal that board member diversity and industry specialization audit firms depress the probability of internal control weaknesses.