| 摘要: | 國際財務報導準則(IFRS)為現今國際間通用的會計制度，在全球已有多數國家要求企業適用。因此，我國行政院金融監督管理委員會為使我國投資市場與國際接軌、提升國際競爭力，自2013年起，台灣企業會計制度全面採用國際財務報導準則並重新編製財務報表。由於良好的內部控制是企業成功的基石，面對會計制度的轉變是否會影響企業內部控制的報導目標，而報導內容如具有用之財務資訊品質特性，即能協助使用者做決策。
本研究以財務資訊品質為中介效果，探討在國際財務報導準則之規範下，對內控報導目標的影響。研究方法為運用李克特七點量表設計問卷，透過問卷調查法收集之研究範圍為台灣上市、上櫃及興櫃企業，利用SmartPLS 3軟體進行探索性的統計分析。研究結果顯示，IFRS財報特色對於達到內控報導目標未有直接的顯著相關，若藉由具有可比性、可驗證性、可了解性及時效性的資訊品質，對於執行IFRS之企業追求良好的財務品質則有顯著且正相關的影響。換言之，在執行IFRS的規範下，若欲達到具備可靠性、即時性、透明度，與符合組織及利害關係人要求之內部控制報導目標，應掌握資訊品質的要求。研究成果亦可為企業管理者在面對IFRS之會計制度下，提升企業在執行內部控制報導目標之重點參考，以創造企業價值。;The International Financial Reporting Standards (IFRS) stand for a generally applied accounting system across the globe. Many countries have required businesses to apply the IFRS. In light of the wide application of the IFRS and to enhance the connection between Taiwanese and international investment markets, the Financial Supervisory Commission of the Executive Yuan, Taiwan, promulgated in 2013 the mandatory adoption of the IFRS and has since required businesses to reformulate their financial statements in order to improve their international competitiveness. Because favorable internal control is the cornerstone of businesses success, whether the change in accounting system affects the reporting objective of business internal control becomes a topic to be investigated. Useful qualitative characteristics of financial information in the reporting content can support users’ decision-making.
This study investigates whether financial information quality mediates the effect of the IFRS on the internal control reporting objectives. A 7-point Likert scale is employed to design a questionnaire, copies of which are distributed to listed, over-the-counter, and emerging-stock businesses. SmartPLS 3 is adopted to perform exploratory statistical analysis. The results reveal that the IFRS characteristics do not have a significant direct correlation with the internal control reporting objectives. However, in terms of comparability, verifiability, understandability, and timeliness, the IFRS has a significant and positive correlation with excellent financial reporting quality. In other words, information qualitative requirements must be met to achieve reliability, timeliness, and transparency, and to satisfy the internal control reporting objectives demanded by the organization and stakeholders. The research outcomes can serve as references for business management to identify the key points of internal control reporting objectives, to enhance the reporting performances under the IFRS, and eventually, to increase business value. |
