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。 ;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.
