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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 劉啟群 | zh_TW |
| dc.contributor.advisor | Chi-Chun Liu | en |
| dc.contributor.author | 陳奕妘 | zh_TW |
| dc.contributor.author | Yi-Yun Chen | en |
| dc.date.accessioned | 2023-07-19T16:36:01Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-07-19 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-05-15 | - |
| dc.identifier.citation | Ashbaugh-Skaife, H., Collins, D. W., & Kinney Jr, W. R. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics, 44(1-2), 166-192.
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Voluntary Internal Control Weakness Disclosures in Initial Public Offerings: Determinants and Subsequent Financial Reporting Quality. The University of Nebraska-Lincoln. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87806 | - |
| dc.description.abstract | 本研究旨在探討內部控制品質對於GAAP盈餘和非公認會計準則盈餘（以下簡稱non-GAAP盈餘）可比性的影響。首先，將內部控制按照法規分為沙賓法案第三章第302條款 (Sarbanes-Oxley Act Section 302，以下簡稱SOX 302) 和第四章第404條款 (Sarbanes-Oxley Act Section 404，以下簡稱SOX 404)。並且將衡量內部控制品質的內部控制缺失依其嚴重程度，分為重大缺失 (Material Weakness，以下簡稱MW) 和顯著缺失 (Significant Deficiency，以下簡稱SD) 。研究發現，不論是SOX 302還是SOX 404規定下的MW，都只對GAAP盈餘可比性有負向影響，但對non-GAAP盈餘可比性無顯著影響。而SD對GAAP盈餘可比性和non-GAAP盈餘可比性則皆有正向顯著影響。這些實證結果顯示，現有的內部控制規定對提高GAAP盈餘品質是有效的，但對non-GAAP盈餘的管制仍有待加強。 | zh_TW |
| dc.description.abstract | This study aims to investigate how internal control quality affects the comparability of GAAP and non-GAAP earnings. Firstly, the study categorizes internal control regulations as Sarbanes-Oxley Act Section 302 (SOX 302) or Sarbanes-Oxley Act Section 404 (SOX 404). In addition, internal control deficiencies are classified by their severity, as either material weaknesses or significant deficiencies. The study finds that material weaknesses under both SOX 302 and SOX 404 only negatively impact the comparability of GAAP earnings, but they do not affect the comparability of non-GAAP earnings. On the other hand, significant deficiencies positively impact the comparability of both GAAP and non-GAAP earnings. These empirical results demonstrate that current internal control requirements effectively improve GAAP earnings quality, but more efforts should be made to strengthen controls over non-GAAP earnings. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-19T16:36:01Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-07-19T16:36:01Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
中文摘要 ii ABSTRACT iii 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究貢獻 4 第三節 研究架構 5 第二章 背景制度、文獻回顧與假說發展 6 第一節 背景制度介紹 6 第二節 文獻回顧與假說發展 9 第三章 研究方法 14 第一節 樣本篩選與資料蒐集 14 第二節 實證模型及變數衡量 15 第四章 實證結果與分析 18 第一節 敘述統計 18 第二節 實證結果 20 第三節 穩健性測試 24 第五章 結論、限制與建議 25 第一節 結論 25 第二節 限制與建議 26 參考文獻 27 附錄一 可比性詳細計算方法及過程 47 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 沙賓法案 | zh_TW |
| dc.subject | 可比較性 | zh_TW |
| dc.subject | 內部控制品質 | zh_TW |
| dc.subject | GAAP盈餘 | zh_TW |
| dc.subject | non-GAAP盈餘 | zh_TW |
| dc.subject | Sarbanes-Oxley Act | en |
| dc.subject | Comparability | en |
| dc.subject | Non-GAAP earnings | en |
| dc.subject | GAAP earnings | en |
| dc.subject | Internal Control Quality | en |
| dc.title | 內部控制品質對GAAP盈餘可比性和non-GAAP盈餘可比性之影響 | zh_TW |
| dc.title | The Impact of Internal Control Quality on GAAP and Non-GAAP Earnings Comparability | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 尤琳蕙 | zh_TW |
| dc.contributor.coadvisor | Lin-Hui Yu | en |
| dc.contributor.oralexamcommittee | 羅勝議;李政勳;張窈菱;林純央 | zh_TW |
| dc.contributor.oralexamcommittee | Sheng-Yi Lo;Cheng-Hsun Lee;Yao-Lin Chang;Chun-Yang Lin | en |
| dc.subject.keyword | GAAP盈餘,non-GAAP盈餘,可比較性,內部控制品質,沙賓法案, | zh_TW |
| dc.subject.keyword | GAAP earnings,Non-GAAP earnings,Comparability,Internal Control Quality,Sarbanes-Oxley Act, | en |
| dc.relation.page | 48 | - |
| dc.identifier.doi | 10.6342/NTU202300808 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2023-05-16 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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