內部控制對IFRS資訊品質及資訊透明度之探討

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黃筠舒(YUN-SHU HUANG) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

內部控制對IFRS資訊品質及資訊透明度之探討

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摘要(中)

由於國際會計準則已成為全球資本市場之單一準則,直接採用國際會計準則亦成為國際資本市場之趨勢。有鑑於過去弊案之頻繁發生,金融監理機構為重整金融市場,對於內部控制越發重視,此外,在資本市場方面,投資人也更加重視企業之資訊透明度,是以加強公司內部控制及使利害關係人便於判讀財務報表。而 IFRS 資訊品質可以對財務報導使用者做決策時提供幫助,因此,進一步探討內控要素的達成度能否提升 IFRS 資訊品質,又 IFRS 資訊品質之好壞是否對內控目標報導的有效達成有所影響,以及內部控制報導目標之有效性對資訊透明度的影響。本研究透過問卷之初級資料並使用李克特七點量表,來探討內部控制對 IFRS 資訊品質及資訊透明度之關係,以 SPSS 軟體進行敘述性統計、信度分析, 並以迴歸方法分析。內控要素達成程度對於 IFRS 資訊品質、基本品質及強化品質皆有正向顯著影響;而基本品質、強化品質及 IFRS 資訊品質皆對內控目標中的報導有正向顯著影響;且報導目標對資訊透明度也有正向顯著影響。因此,內部控制良好的公司,提升管理品質,強化經營體質與國際競爭力之基石,也能擁有良好的資訊品質,而資訊透明度高,代表企業的營運狀況和財務表現也會受到較高程度的監督。提高企業資訊透明度,加強公司內部控制,將可使投資人權益獲得較好之保障,進而促進資本市場的健全發展。

摘要(英)

In view of past scandals occur frequently, supervision of financial markets pay more attention to the internal control to restructure the financial situation. In addition, in the capital markets, investors pay more attention to the information transparency of the enterprise, it is to strengthen internal controls and make stakeholders easy to read interpret financial statements. The IFRS information quality can help users when making decisions on the financial report. Therefore, to explore the reaching degree of internal control factors could enhance the information quality or not. Also, IFRS quality information have an impact on whether good or bad to achieve effective internal control objectives “reporting”, and the effectiveness of internal control “reporting” on the goal of information transparency. In this study, the primary data through questionnaires and using the Likert 7-point scale, to explore the relationship among internal control to IFRS information quality and information transparency with descriptive statistics, reliability analysis, and regression analysis by the SPSS software. Reaching degree of internal control factors to IFRS information quality, basic quality and strengthen quality have significant positive impact. Also, the basic quality, strengthen quality and the IFRS information quality have significant positive impact on the internal control “reporting”. Moreover, “reporting” and information transparency are also significant positive impact. Therefore, good internal control could improve the management, strengthen the cornerstone of the constitution and operation of international competitiveness, but also to have good quality information, and information transparency, on behalf of the enterprise operating and financial performance will be subject to a higher degree of supervision. Improving information transparency and strengthening internal control, will enable investors to obtain better interests of security, thus contributing to the sound development of the capital market.

關鍵字(中)

★ 國際會計準則
★ 內部控制
★ 資訊品質
★ 報導
★ 資訊透明度

關鍵字(英)

★ IFRS
★ Internal control
★ Information quality
★ Reporting
★ Information transparency

論文目次

摘要................................................................................................................................. i Abstract......................................................................................................................... ii 致謝............................................................................................................................... iii 目錄............................................................................................................................... iv 圖目錄........................................................................................................................... vi 表目錄.......................................................................................................................... vii 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...................................................................................................................... 3
1-3-1 緒論 ........................................................................................................................ 3 1-3-2 文獻探討 ................................................................................................................ 3 1-3-3 研究方法 ................................................................................................................ 3 1-3-4 實證分析 ................................................................................................................ 3 1-3-5 結論與建議 ............................................................................................................ 3
1-4 研究流程...................................................................................................................... 4 貳、文獻探討 ...............................................................................................................5
2-1 內部控制演進.............................................................................................................. 5
2-2 內部控制意涵.............................................................................................................. 7
2-1-1 五大項內控要素如下: ........................................................................................ 7 2-1-2 三大內控目標 ...................................................................................................... 11 2-3 IFRS 資訊品質.......................................................................................................... 13 2-3-1 基本品質特性 ...................................................................................................... 14 2-3-2 強化品質特性 ...................................................................................................... 16 2-4 資訊透明度................................................................................................................ 19 2-4-1 資訊透明度之意涵 .............................................................................................. 19 2-4-2 提升資訊透明度之益處 ...................................................................................... 19
- iv -
參、研究方法 .............................................................................................................21
3-1 研究架構.................................................................................................................... 21
3-2 研究假設.................................................................................................................... 22
3-3 研究方法.................................................................................................................... 24
3-3-1 信度分析 .............................................................................................................. 24
3-3-2 迴歸分析 .............................................................................................................. 24
3-3-3 構面評估與變數衡量 .......................................................................................... 25
肆、研究結果 .............................................................................................................26
4-1 敘述性統計................................................................................................................ 26
4-2 信度分析與相關係數分析........................................................................................ 32
4-3 假說驗證.................................................................................................................... 40
伍、結論與建議 .........................................................................................................51
5-1 研究結論.................................................................................................................... 51
5-2 研究限制.................................................................................................................... 52
參考文獻...................................................................................................................... 53

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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2016-6-17

推文