產業專家會計師、公司治理與揭露內部控制缺失之關聯

The Association between Auditor Industry Specialization, Corporate Governance and the Disclosure of Internal Control Weakness

李瑞妍(Jui-Yen Lee)

指導教授 ： 廖益興

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200901056

摘要

本文以1998年至2008年的上市櫃公司為樣本探討產業專家會計師、公司治理與揭露內部控制缺失之關聯。由於公司治理機制中內部控制為降低企業不合理的浪費、提高效率與競爭力、創造企業最大利潤的工具。為進一步落實公司內部控制制度，促使公司執行自我評估並聲明內部控制制度之有效性，台灣證券交易所及中華民國證券櫃檯買賣中心於86年規範申請上市（櫃）公司應自行評估其內部控制並出具致一般大眾之內部控制報告書，並委託會計師進行審查，且要求「內控聲明書」必須每年申報並登載於年報及公開說明書中。因此，會計師在內控制度有效性的評估上扮演了重要角色，本研究探討當公司聘請產業專家會計師時，是否更能有效評估企業內部控制之好壞，並促使公司於內控聲明書中揭露其內部控制缺失。
本研究實證研究以我國上市櫃公司揭露內部控制缺失之樣本採用配對方式研究，其樣本選取標準為同年度、同產業、同績效且無揭露內部控制缺失之公司做為本研究之控制樣本。本研究實證結果顯示，產業專家會計師與揭露內部控制缺失呈顯著正相關，即產業專家會計師對於內部控制含有缺失之公司，更會揭露內部控制缺失。公司治理方面，顯示公司治理與揭露內部控制缺失呈正相關，即公司治理越佳之公司，對於內部控制含有缺失之部分，越有可能會揭露其內部控制缺失。

關鍵字

產業專家會計師 ； 公司治理 ； 內部控制缺失

並列摘要

This research collects data of Taiwan listed and OTC companies from 1998 to 2008 as samples to explore the relationship between auditor industry specialization, corporate governance and the disclosure of internal control weaknesses. In order to further realize the internal control system, and encourage companies to perform self-assessment and to reveal the effectiveness of internal control system, Taiwan Stock Exchange Corporation (TWSE) and Taiwan Gre Tai Securities Market (GTSM) required in 1997 that those listed and OTC companies should perform self-assessment for the internal control system and prepare internal control report to general public, after audited by CPA. And they further required that internal control system statement should be submitted every year and be offered in the annual report and the prospectus. Consequently, CPA plays an important role in the assessment of internal control effectiveness. Thus, this research aims to explore whether the employment of industry specialist auditor can be more effective in the assessment of companies’ internal control system, and make companies disclose internal control weaknesses in their internal control report. In the meantime, this research also further explores the environmental factors of internal control and their connection with corporate governance.
This research uses Taiwan listed and OTC companies with internal control weakness in the disclosure as test samples, and adopts one-to-one method by the same year, same industry and same performance to collect companies with non-internal control weakness in the disclosure as the controlled samples. As the empirical results show, auditor industry specialization is significantly positive correlated with the disclosure of internal control weakness. Namely, industry specialist auditor will be more active in urging firms who are with internal control weakness to disclose their weaknesses. In term of corporate governance, the mechanism of corporate governance is also positive correlated with the disclosure of internal control weakness. Namely, when a company with better corporate governance faces weaknesses in the internal control, the company is more possible to report the weaknesses.

並列關鍵字

Auditor Industry Specialization ； Corporate Governance ； Internal Control Weakness

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