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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 曾智揚(Chih-Yang Tseng) | |
| dc.contributor.author | Ya-Li Lu | en |
| dc.contributor.author | 呂雅莉 | zh_TW |
| dc.date.accessioned | 2021-06-15T00:15:23Z | - |
| dc.date.available | 2014-08-19 | |
| dc.date.copyright | 2009-08-19 | |
| dc.date.issued | 2009 | |
| dc.date.submitted | 2009-06-16 | |
| dc.identifier.citation | American Institute of Certified Public Accountants (AICPA), Statement of Auditing Standards No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No. 55 (New York: AICPA, 1995)
Ashbaugh-Skaife, H., D.W. Collins, W. Kinney. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2); 166-192 Ashbaugh-Skaife, H., D.W. Collins, W.R. Kinney, and R. LaFond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 (1), 217-250. Bedard, J. 2006. Reported internal control deficiencies and earnings quality. Working paper, University Laval. Bell, T., and Carcello, J. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19, 169-184. Chan, K.C., B.R. Farrell, and P. Lee. 2008. Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing : A Journal of Practice & Theory, forthcoming Chow, G. 1960. Tests of the equality between two sets of coefficients in two linear regressions. Econometric 28. 561-605. Cohen, D.A., A. Dey, and T.Z. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83(3), 757-787. Committee of Sponsoring Organizations (COSO) 1992. Internal Control-Integrated Framework. Dechow, P.M., R.G. Sloan, and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70, 193-225. Dechow and Dichev. 2002. The Quality of Accruals and Earnings: The role of Accrual Estimation Errors. The Accounting Review 77, 35-59. Demski, J.S. 1969. Decision-performance control. The Accounting Review 44 (4), 669-679. Donaldson, W. 2005. Testimony concerning the impact of the Sarbanes-Oxley Act. House Committee on Financial Services, U.S. House of Representatives. Washington, D.C.; Government Printing Office. Doss, M., and G.. Jonas. 2004. Section 404 Reports on Internal Control: Impact on Ratings Will Depend on Nature of Material Weaknesses Reported. October. New York, NY; Moody’s Investors Service, Global Credit Research. Doyle, J., W. Ge, and S. McVay. 2007 (a). Accruals quality and internal control over financial reporting. The Accounting Review 82(5), 1141-1170. Doyle, J., W. Ge, and S. McVay. 2007 (b). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44, 193-223. Ge, W. and McVay, S. 2005. On the disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Working paper, University of Michigan and New York University. Hammersely, J.S., 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 (1), 141-165. Healy, P. and Wahlen, J. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13, 365–383. Jiambalvo, J. 1996. Discussion of “Causes and consequences of earnings manipulation: and analysis of firms subject to enforcement actions by the SEC.” Auditing: A Journal of Practice & Theory 13, 37-47. Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29, 193-228. Kothari, S. P., A. Leone, and C. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39:163-197 Krishnan. J. 2005. Audit committee quality and internal control; An empirical analysis. The Accounting Review 80: 649-675. McNichols, M. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy 19: 313-345. Nicolaisen, D. T. (2004) Keynote speech at 11th annual Midwestern financial reporting symposium. Chicago, IL, October 7, 2004. Public Company Accounting Oversight Board (PCAOB). 2004. Auditing Standard No. 2- An audit of internal control over financial reporting performed in conjunction with an audit of financial statements. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42, 335-370. The Senate and House of Representatives of the United States of America (U.S. Congress). 2002. Sarbanes-Oxley Act of 2002. Public Law 107-204, 107th Congress. W. Ge, S. McVay. 2005. The disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act. Accounting Horizons 19: 137-158. Wysocki, P. 2006. Assessing earnings and accruals quality; U.S. and international evidence. Working paper, Massachusetts Institute of Technology. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/41295 | - |
| dc.description.abstract | 本文採用modified Jones model (Dechow et al, 1995)，以裁決性應計數作為盈餘品質的代理變數，並以美國2004年有揭露重大缺失的170家公司為測試樣本，再以產業別以及相當資產規模為標準，選取無揭露重大缺失的170家公司為對照組。觀察期間2000年到2007年，總共2,720個觀察値，比較公司在揭露重大內控缺失之前與之後的盈餘品質。另外，本研究將缺失分為控制環境缺失與非控制環境缺失兩類，測試揭露重大控制環境缺失與重大非控制環境缺失之後，何者盈餘品質的改善幅度較大。
實證結果如下:首先、揭露缺失年度後，重大內控缺失公司與絕對值、正、負裁決性應計數皆呈顯著反向關係。顯示內控缺失公司於揭露後之盈餘管理機會下降，沙賓法案要求揭露缺失的機制可以提供回饋價值以設計更有效的內部控制，提高財務報導的可靠性。第二、本研究僅發現有限的證據支持揭露缺失年度後，重大控制環境缺失公司和裁決性應計數呈顯著反向關係的程度大於重大非控制環境缺失公司。表示公司揭露重大控制環境缺失後，改善盈餘品質的幅度大於公司揭露重大非控制環境缺失。 | zh_TW |
| dc.description.abstract | In this study we investigate the effect of disclosing weakness in internal control over financial reporting on accruals quality. For 170 firms in each of material weakness firms and non-material Weakness (control) firms per year from 2000 to 2007, the pooled cross-sectional analysis brings a total of 2,720 firm-year observations in full sample. We develop the measure, discretionary accruals, by modified Jones model (Dechow et al, 1995) to examine the change of discretionary accruals before and after disclosing material weakness in internal control. In addition, we break the material weaknesses into weaknesses related to control environment and weaknesses unrelated to control environment to test which one provide more improvement in accruals quality after disclosing year.
Empirical results are as follows: First, we document a significant negative association between absolute (positive and negative) discretional accruals and material weakness firms after disclosing year. It suggests that disclosures of internal control weaknesses can reduce the opportunity of earnings management, help develop more effective internal control system and increase the reliability of financial reporting. Second, we find weak evidence that, after disclosing year, the extent of significant negative association between firms with control environment-related weakness and discretionary accruals is greater than the association between firms with control environment-unrelated weakness and discretionary accruals. It indicates that improvement in accruals quality after firms disclosing weakness related to control environment is greater than the other type of firm. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T00:15:23Z (GMT). No. of bitstreams: 1 ntu-98-R96722041-1.pdf: 314803 bytes, checksum: ca6554d20d0fadf8fdf3f3940029e4fe (MD5) Previous issue date: 2009 | en |
| dc.description.tableofcontents | 1. Introduction 1
2. Literature review and Hypotheses development 5 3. Empirical Methodology 12 3.1 Event Period12 3.2 Identifying and classifying firms with material weaknesses12 3.3 Measure and Data of Earnings Management 15 3.4 Matched sample 17 3.5 Testing Methodology 18 4. Tests and Results 21 4.1 Descriptive Statistics 21 4.2 Correlation Analysis 22 4.3 Time-trends of the accrual 23 4.4 Main test 24 5. Robustness Checks: MW firms from 2005 29 6. Conclusions and Future research 31 Appendix A 33 References 40 | |
| dc.language.iso | en | |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | 內部控制 | zh_TW |
| dc.subject | 重大缺失 | zh_TW |
| dc.subject | 沙賓法案 | zh_TW |
| dc.subject | 應計品質 | zh_TW |
| dc.subject | material weakness | en |
| dc.subject | earnings management | en |
| dc.subject | accrual quality | en |
| dc.subject | Sarbanes-Oxley | en |
| dc.subject | internal control | en |
| dc.title | 公司揭露重大內部控制缺失與盈餘管理之關聯性 | zh_TW |
| dc.title | Disclosures of Material Internal Controls Weakness and Earnings Management | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 97-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 蔡揚宗(Yang-Tsong Tsay),許文馨(Wen-hsin Hsu) | |
| dc.subject.keyword | 內部控制,重大缺失,沙賓法案,應計品質,盈餘管理, | zh_TW |
| dc.subject.keyword | internal control,material weakness,Sarbanes-Oxley,accrual quality,earnings management, | en |
| dc.relation.page | 63 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2009-06-17 | |
| 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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