本研究主要目的在於探討在公布實施國際財務報導準則前後,公司企業內部控制缺失對財務報表品質的影響是否有所不同。本文係以2002年至2012年台灣證券交易所新上市公司為研究對象,並將研究的樣本分成兩個階段,分別為2002年至2008年為第一個期間是公布採用國際財務報導準則前;2009年至2012年為第二個期間為公布採用國際財務報導準則之後。 研究結果顯示,在公布實施國際財務報導準則之前,有內部控制缺失的公司比較可能盈餘管理。相較於實施國際財務報導準則之前,有內部控制缺失的公司在公布直接採用國際財務報導準則之後比較不會操縱損益而影響財務報表品質。
The objective of this study is to provide evidence that the influence of internal control weaknesses on the quality of financial reporting after the promulgation and implementation of International Financial Reporting Standards. The sample starts with all firms the new listed companies on Taiwan Stock Exchange during 2002-2012, which are divided into two groups according to the time(2009) of the implementation of International Financial Reporting Standards: one are those companies going public during 2002-2008, and the other are those companies going public during 2009-2012. This study shows that the financial reports of those companies having internal control weaknesses are more likely to be prettified before the implementation of International Financial Reporting Standards. On the other hand, after adoption of International Financial Reporting Standards, the financial reports of those companies having internal control weaknesses are not more likely to be prettified and have better quality of financial reporting.