內部控制缺失與財務報表品質間之關聯性－來自新上市公司的證據

The Relation between the Internal Control Weakness and the Quality of Financial Reports: Evidence from IPO Firms

曾乾豪(Chien-Hao Tseng)；王怡心(Yi-Hsin Wang)；王雅青(Ya-Ching Wang)；薛敏正(Min-Jeng Shiue)

內部控制缺失 ； 裁決性應計數 ； 實質盈餘管理 ； 財務報表品質 ； Internal Control Weakness ； Discretionary Accruals ； Real Earnings Management ； The Quality of Financial Report

管理與系統

22卷3期（2015 / 07 / 01）

303 - 337

繁體中文

本研究以台灣新上市公司為對象，探討內部控制缺失與財務報表品質間之關連性，並同時以實質盈餘管理絕對值與裁決性應計數絕對值作為財務報表品質之替代變數。實證結果顯示，公司內部控制缺失與實質盈餘管理絕對值和裁決性應計數絕對值皆呈現顯著正向關聯，亦即存有內部控制缺失的公司其財務報表品質較差。

This study examines the association between the internal control weakness and the quality of financial reports for Taiwan IPOs. Using the absolute values of real earnings management and the absolute values of discretionary accruals as the measure of the quality of financial reports, the empirical results have shown that internal control weakness is positively related to the absolute value of real earnings management and the absolute value of discretionary accruals. Therefore, those firms characterized by internal control weaknesses have poorer quality of financial statements than other firms.

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