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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林嬋娟(Chen-Jane Lin) | |
| dc.contributor.author | Pei-Hua Lai | en |
| dc.contributor.author | 賴珮華 | zh_TW |
| dc.date.accessioned | 2021-06-08T00:03:00Z | - |
| dc.date.copyright | 2013-08-25 | |
| dc.date.issued | 2013 | |
| dc.date.submitted | 2013-08-14 | |
| dc.identifier.citation | Ashbaugh-Skaife, H., D. Collins, and W. Kinney. 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., D. Collins, and W. Kinney, and R. Lafond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83: 217-250. Bartov, E., F. Gul, and J. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting & Economics 30: 421-452. Bedard, J., R. Hoitash, U. Hoitash, and K. Westermann. 2012. Material weakness remediation and earnings quality: A detailed examination by type of control deficiency. AUDITING: A Journal of Practice & Theory 31: 57-78. Beneish, D., M. Billings, and L. Hodder. 2008. Internal control weaknesses and information uncertainty. The Accounting Review 83: 665-703. Business Accounting Council. 2011. On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions). Available at: http://www.fsa.go.jp/en/news/2011/20110729-1/01.pdf Chan, K., B. Farrell, and P. Lee. 2008. 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The relationship between material weakness of internal control and quality of financial reporting [in Japanese]. Bulletin of Aichi Shukutoku University Faculty of Business 7: 97-109. Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes‐Oxley Act. Accounting Horizons 19: 137-158. Goh, B. W. 2009. Audit committees, boards of directors, and remediation of material weaknesses in internal control. Contemporary Accounting Research 26: 549-579. Hammersley, S. J., L. A. Myers, and C. Shakespeare. 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 Accounting Studies 13: 141-165. Jiambalvo, J. 1996. Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC.” Contemporary Accounting Research 13: 37-47. Johnstone, K., C. Li, and K. Rupley. 2011. 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Business Analysis Association Academic Journals 28: 21-36. NAKAMURA, S., K. MINEGISHI, T. NEMOTO, and H. SAITO. Financial Instruments and Exchange Law: The Capital Market and Release [in Japanese]. Shojihomu Co., Ltd. Press, 2009. Prawitt, D., J. Smith, and D. Wood. 2009. Internal audit quality and earnings management. The Accounting Review 84: 1255-1280. Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington, D.C.: PCAOB. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/17249 | - |
| dc.description.abstract | 本研究以日本之上市櫃公司為研究對象，探討在2006年發布的金融商品交易法中，有關內部控制規範下，重大內部控制缺失對應計品質之影響。本研究並驗證，改善前一年度重大內部控制缺失的公司，是否會對其應計品質產生影響。首先，實證結果顯示，揭露重大內部控制缺失的公司較沒有揭露重大內控缺失的公司，有顯著較多的絕對值、正、負異常應計數。表示公司重大內部控制缺失愈多，其應計品質愈差。第二，本研究發現，改善前一年度重大內部控制缺失的公司，較沒有改善其內控問題的公司，有較佳的應計品質。表示公司改善重大內部控制缺失後，異常應計數會隨之減少，進而提升財務報導的品質。 | zh_TW |
| dc.description.abstract | This study investigates the relationship between internal control weaknesses and accrual quality by using a sample of Japanese listed firms that disclose material weaknesses in internal control under the 2006 Financial Instruments and Exchange Law (FIEL). I also examine whether the remediation of material weaknesses in internal control has the effect on accrual quality. First, the empirical results show that firms reporting material internal control weaknesses have significantly larger absolute, positive, and negative abnormal accruals compared to control firms. It implies that the more material internal control weaknesses, the lower accrual quality. Second, I document that firms remediate their previous material weaknesses in internal control exhibit higher quality accruals relative to firms failing to remediate their internal control problems. It suggests that the remediation of internal control weaknesses can reduce abnormal accruals, help improve the quality of financial reporting. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T00:03:00Z (GMT). No. of bitstreams: 1 ntu-102-R99722049-1.pdf: 788800 bytes, checksum: 866ee38f02268e519007f65b52fe0144 (MD5) Previous issue date: 2013 | en |
| dc.description.tableofcontents | 1. Introduction 1
2. Literature Review and Hypotheses Development 6 2.1 Material Weaknesses and Accrual Quality 6 2.2 Remediation and Accruals Quality 11 3. Model specification, Variable Definitions,and Sample Selection Process 14 3.1 Model Specification and Variable Definitions 14 3.1.1 Measures of Accrual Quality 14 3.1.2 Testing Methodology 15 3.2 Sample Selection Process 20 3.2.1 Material Weaknesses and Accrual Quality 20 3.2.2 Remediation Analysis 21 4. Empirical Results and Analyses 25 4.1 Descriptive Statistics 25 4.2 Multivariate Analysis of Material Weakness and Accruals Quality 26 4.3 Multivariate Analysis of Remediation and Accruals Quality 28 5. The Additional Analysis 30 6. Conclusions and Limitations 32 Appendix A 35 Reference 37 | |
| dc.language.iso | en | |
| dc.title | 公司揭露重大內部控制缺失與應計品質之關聯性研究－以日本企業為例 | zh_TW |
| dc.title | The Disclosure of Material Weakness in Internal Control
and Accruals Quality: Evidence from Japanese Companies | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 101-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 曾智揚(Chih-Yang Tseng),王泓達(Hong-Da Wang) | |
| dc.subject.keyword | 沙賓法案,日本沙賓法案,內部控制,重大缺失,改善,應計品質, | zh_TW |
| dc.subject.keyword | Sarbanes-Oxley,J-SOX,internal control,material weakness,remediation,accrual quality, | en |
| dc.relation.page | 54 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2013-08-15 | |
| 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 | |
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