請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57440完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖芝嫻 | |
| dc.contributor.author | Ping-Chung Chen | en |
| dc.contributor.author | 陳品中 | zh_TW |
| dc.date.accessioned | 2021-06-16T06:46:12Z | - |
| dc.date.available | 2014-08-01 | |
| dc.date.copyright | 2014-08-01 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-26 | |
| dc.identifier.citation | Ashbaugh-Skaife, H., Collins, D.W., and Kinney Jr., W.R. 2007.The discovery and reporting of internal control deficiencies prior to SOX-mandated audits.Journal of Accounting and Economics 44:166-192.
Ashbaugh-Skaife, H., Collins, D.W., Kinney Jr., W.R., and LaFond,R. 2008.The effect of SOX internal control deficiencies and their remediation on accrual quality.The Accounting Review83(1):217-250. Ashbaugh-Skaife, H., Collins, D.W., Kinney Jr., W.R., and LaFond,R. 2009.The effect of SOX internal control deficiencies on firm risk and cost of equity.Journal of Accounting Research47(1):1-43. Baber, W., Fairfield, P., and Haggard, J. 1991. The effect of concern about reported income on discretionary spending decisions: The case or research and development.The Accounting Review66(4):818–829. Barton, J., and Simko P. J. 2002.The balance sheet as an earnings management constraint.The Accounting Review 77 (supplement): 1–27. Beneish, M.D., Billings, M.B.,and Hodder, L.D. 2008. Internal control weaknesses and information uncertainty.The Accounting Review83(3):665-703. Bushee, B. 1998.The influence of institutional investors on myopic R&D investment behavior.The Accounting Review 73 (3): 305–333. Cohen, D.A.,Aiyesha, D., and Lys, T. Z. 2008.Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods.The Accounting Review83(3): 757-787. Collins, D.W., and Hribar, P. 1999. Earnings-based and accrual-based market anomalies: one effect or two? Journal of Accounting and Economics29(1): 101-123. Dechow, P. 1994. Accounting earnings and cash flows as measures of firm performance: The role ofaccounting accruals.Journal of Accounting and Economics18 (1): 3–42. Dechow, P.M., Kothari, S.P., and Watts, R.L. 1988. The relation between earnings and cash flow.Journal of Accounting and Economics 25:133-168. Dechow, P., and Sloan, R. 1991. Executive incentives and horizon problem,Journal of Accounting and Economics28: 151–184. Dechow, P., Sloan, R. and Sweeney, A. 1995.Detecting earnings management.The Accounting Review 70 (2): 193–225. Demirag, I. S. 1995. Assessing short-term perceptions of group finance directors of UK companies.The British Accounting Review 27: 247–281. Demirag, I. S. 1998.Boards of Directors’ short-term perceptions and evidence of managerial short-termism in the UK.European Journal of Finance 4: 195–211. Dhaliwal, D., Hogan, C., Trezevant, R., and Wilkins, M. 2011. Internal control disclosures, monitoring, and the cost of debt.The Accounting Review86(4):1131-1156. Doyle, J., Ge,W., and McVay, S. 2007.Determinants of weaknesses in internal control over financial reporting.Journal of Accounting and Economics44:193-223. Doyle, J., Ge,W., and McVay, S. 2007.Accruals quality and internal control over financial reporting.The Accounting Review82(5):1141-1170. Ewert, R., and Wagenhofer, A. 2005.Economic effects of tightening accounting standards to restrict earnings management.The Accounting Review 80 (4): 1101–1125. Feng, M., Li, C., and McVay, S. 2009. Internal control and management guidance.Journal of Accounting and Economics 48:190-209. Ge, W., and McVay, S. 2005.The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act.Accounting Horizons 19(3):137-158. Graham,J.R., Harvey,C.R., and Rajgopal, S. 2005. The economic implications of corporate financial reporting.Journal of Accounting and Economics 40:3-73. Grinyer, J., Russell, A., and Collison, D. 1998.Evidence of managerial short-termism in the UK.British Journal of Management 9:13–22. Gunny, K.A. 2010.The relation between earnings management using real activities manipulation and future performance: evidence from meeting earnings benchmarks. Contemporary Accounting Research27(3):855-888. Hammersley, J.S., Myers, L.A., and Shakespeare, C. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002.Review of AccountingStudies13:141-165. Hoitash, R., Hoitash, U., Johnstone, K.M. 2012.Internal control material weaknesses and CFO compensation.Contemporary Accounting Research 29(3): 768-803. Hsu, W.H., and Liao, C.H. 2012. Do compensation committees pay attention to section 404 opinions of the Sarbanes-Oxley Act?Journal of Business Finance & Accounting39(9) &(10):1240-1271. Li, C., Sun, L., and Ettredge, M. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions.Journal of Accounting and Economics 50:93-110. Kim, J. B., and Sohn, B. C. 2012.Real versus accrual-based earnings management and implied cost of equity capital.Working paper, City University of Hong Kong. Kim, J. B., Song, B.Y., and Zhang, L. 2011. Internal control weakness and bank loan contracting evidence from SOX Section 404 disclosures. The Accounting Review86(4):1157-1188. Ogneva, M., Subramanyam, K.R., and Raghunandan, K. 2007.Internal control weakness and cost of equity: evidence from SOX Section 404 disclosures. The Accounting Review82(5):1255-1297. Osma, B. G. 2008. Board independence and real earnings management: The case of R&D expenditure.Corporate Governance: An International Review 16(2): 116–131. Perry, S., and Grinaker, R. 1994.Earnings Expectation and Discretionary Research and Development Spending.Accounting Horizons 8(4):43-51. Rajgopal, S., Venkatachalam, M., Jiambalvo, J., 1999. Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings? Working paper, Emory University, Duke University, and University of Washington. Roychowdhury,S. 2006.Earning management through real activities manipulation.Journal of Accounting and Economics 42:335-370. Skinner, D., and Sloan, R. 2002. Earnings surprises, growth expectations, and stock returns or don’t let anearnings torpedo sink your portfolio. Review of Accounting Studies 7 (2–3): 289–312. Visvanathan, G. 2008. Corporate governance and real earnings management.Academy of Accounting and Financial Studies Journal 12(1):9–22. Wang, S., and D’Souza , J. 2006. Earnings management: The effect of accounting flexibility on R&D investment choices.Working paper, Cornell University. Wang, X. 2010.Increased disclosure requirements and corporate governance decisions evidence from chief financial officers in the pre- and post- Sarbanes-Oxley periods.Journal of Accounting Research 48(4): 885-920. Zang, A. Y. 2012. Evidence on the trade-off between real activities manipulation and accrual-based earning management.The Accounting Review 87 (2): 675–703. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57440 | - |
| dc.description.abstract | 由於過去文獻多在探討內部控制有效性對裁決性應計數盈餘管理的影響，本研究主要則是在探討實質盈餘管理的使用與內部控制缺失兩者間的關聯性。本研究以2004年至2010年之美國公開發行公司為研究對象，利用SOX 404會計師所出具的內部控制意見書，探討內部控制有效性與實質盈餘管理之關聯性。研究結果顯示，當公司之內部控制出現缺失時，管理階層越有可能透過實質盈餘管理以達預期盈餘目標。此外，本研究亦針對內控缺失之嚴重性，探討其與實質盈餘管理之關聯，結果發現，內控缺失數目越多，以及內控缺失類型屬於公司層級時，公司越會進行實質盈餘管理，且以過度生產最為顯著。 | zh_TW |
| dc.description.abstract | Unlike most literature that discusses the effect of internal control quality on accrual-based earnings management, this study investigates the relationship between real earnings management and internal control material weaknesses. I use the internal control opinion issued by the auditor per SOX 404 requirement to measure internal control effectiveness. Based on a sample of public U.S. firms from 2004-2010, the results show a positive association between internal control material weaknesses and real earnings management. I further examine the severity of internal control weaknesses using the number of material weaknesses and whether the weakness is company-level (vs. account-specific). The results show that the level of real earnings management, in particular overproduction, increases with the severity of internal control weaknesses. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T06:46:12Z (GMT). No. of bitstreams: 1 ntu-103-R00722041-1.pdf: 438594 bytes, checksum: f09333a55cc5cf42854e0ae350872799 (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 摘要 i
Abstract ii 目錄 iii 表目錄 iv 第一章 緒論 1 第二章 文獻回顧與假說發展 4 第一節 內部控制相關文獻 4 第二節 實質盈餘管理相關文獻 8 第三節 研究假說 11 第三章研究設計 12 第一節 變數衡量 12 第二節 實證模型 16 第三節 樣本與資料 17 第四章實證結果 19 第一節 敘述性統計分析 19 第二節 相關係數分析 21 第三節 迴歸結果分析 24 第五章額外測試 27 第六章研究結論、限制與建議 31 第一節 研究結論 31 第二節 研究限制與建議 31 參考文獻 33 | |
| dc.language.iso | zh-TW | |
| dc.title | 內部控制缺失之揭露與實質盈餘管理之關聯性 | zh_TW |
| dc.title | Disclosure of Internal Control Weaknesses and Real Earnings Management | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 詹凌菁,吳淑鈴 | |
| dc.subject.keyword | 沙賓法案,內部控制缺失,裁決性支出,應計基礎盈餘管理,實質盈餘管理, | zh_TW |
| dc.subject.keyword | Sarbanes-Oxley Act,internal control weakness,discretionary expenditure,accrual earnings management,real earnings management, | en |
| dc.relation.page | 37 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-07-28 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-103-1.pdf 目前未授權公開取用 | 428.31 kB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。