COBIT5管理程序與IFRS財報資訊品質間之中介變數探討

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姓名

王俊傑(Chun-Chieh Wang) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

COBIT5管理程序與IFRS財報資訊品質間之中介變數探討

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摘要(中)

本研究為探討COBIT 5管理程序與IFRS財報資訊品質間之中介效果影響，透過回收後的台灣上市上櫃與興櫃公司之問卷，進行分析後的研究結果發現，在研究架構下，COBIT 5管理程序無法對IFRS資訊品質產生顯著性影響，需透過內部控制要素才能對IFRS資訊品質產生顯著之影響，亦即提升強化品質特性，另外COBIT 5管理程序透過COBIT 5 IT治理並無法影響IFRS資訊品質。
本研究亦探討在不同情境之下，是否本研究仍具備相同之研究結果，故將本研究之所有台灣上市上櫃與興櫃公司進行分群分析。分群分析將所有企業分為導入ERP系統之企業與未導入ERP之企業，進行分群分析後發現有導入ERP系統之企業的COBIT 5管理程序能夠透過內部控制要素對IFRS資訊品質產生顯著性之影響，而在未導入ERP系統之企業則不論透過COBIT 5 IT治理或內部控制要素皆無法對IFRS資訊品質產生顯著性之影響。

摘要(英)

This study investigated the mediating effect between COBIT 5 management procedures and IFRS financial information quality. The research results were concluded through analyzing the questionnaires returned by stock exchange market listed, OTC-listed and emerging stock market listed companies in Taiwan. The results showed that COBIT 5 management procedures have no significant effect on IFRS financial information quality directly. It would emerge significant effect through internal control elements which means improve the Enhancing Qualitative Characteristics. In addition, COBIT 5 management procedures could not effect IFRS financial information quality through COBIT 5 IT governance.
This study also investigated whether the research results would remain the same under different situations. Therefore, cluster analyze was applied in this study. Under cluster analyze, all the Taiwanese companies in this study were divided into two clusters, the enterprises that implement ERP systems and those who did not. The analyze results showed that ERP-implemented enterprises’ COBIT 5 management procedures could have significant effect on IFRS financial information quality through internal control elements. However, COBIT 5 management procedures could not have significant effect on IFRS financial information quality in the enterprises that did not implement ERP systems no matter through COBIT 5 IT governance or internal control elements.

關鍵字(中)

★ 內部控制要素
★ COBIT5管理程序
★ 分群分析
★ IFRS資訊品質

關鍵字(英)

論文目次

目錄
摘要 i
Abstract ii
目錄 iii
表目錄 v
圖目錄 vi
一、緒論 1
1.1　研究背景與動機 1
1.2　研究目的 2
1.3　研究架構與流程 2
二、文獻探討 2
2.1　IT治理 2
2.2　COBIT 5 5
2.3　企業內部控制 8
2.3.1　內部控制要素 10
2.3.2　內部控制目標 11
2.4　IFRS資訊品質 12
2.4.1　基礎品質特性 13
2.4.2　強化品質特性 15
2-5　研究架構 17
三、研究方法 18
3-1　問卷對象與問卷設計 18
3-2　敘述性統計與無偏差回應之衡量方式 19
3-3　構面衡量 19
3-4　變數衡量 22
3-5　分群分析 23
3-6　中介效果之分析方式 24
四、研究結果 25
4-1　敘述性統計結果 26
4-2　無偏差回應結果(Non-response-bias) 28
4-3　測量模型評估 29
4-3-1　內部一致性(Internal consistency reliability) 29
4-3-2　指標信度(Indicator reliability) 30
4-3-3　幅合效度(Convergent validity) 31
4-3-4　區別效度(Discriminant validity) 32
4-4　結構模型評估 34
4-4-1　決定係數（Coefficient of determination,R2） 34
4-4-2　預測相關性（Blindfolding,Q2） 35
4-4-3　路徑係數分析（Path coefficient analysis） 35
4-4-4　效果值（Effect size, f2） 38
4-5　中介效果 38
4-6　分群分析結果 40
4-7　研究結果 42
五、研究結論與建議 43
5-1　研究結論 43
5-2　研究限制與建議 45
參考文獻 46
References 47

參考文獻

參考文獻
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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2019-1-28

推文