內部控制、會計資訊品質、信用風險評等與外資持股率之關聯性研究

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：92

、訪客IP：3.142.212.153

姓名

賴又瑄(Lai-Yu Hsuan) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

內部控制、會計資訊品質、信用風險評等與外資持股率之關聯性研究

相關論文

★ 台灣與大陸在ERP專案管理、專案成員向心力與離心力的不同之處	★ ERP專案成員離心力與向心力對代理問題之影響
★ 事業策略、人力資源管理與組織績效之實證研究	★ 商用飛機維修成本控制之研究-以某國籍航空公司為例
★ ERP系統更換關鍵成功因素研究-以Oracle系統導入為例	★ 中小企業自行開發ERP 系統關鍵成功因素研究- 以高科技產業為例
★ 文化創意產業產品策略選擇之影響因素-以國片為例	★ 專案管理風險對ERP專案成功之影響
★ 品質機能展開與多準則決策於設備開發應用	★ ERP導入品質因素對IFRS轉換專案之影響
★ ERP投資金額對服務品質及導入後IT治理目標之分析	★ ERP 導入問題對專案的影響
★ IFRS轉換對員工退休金計畫影響	★ IFRS轉換對企業績效評估的影響
★ IFRS轉換問題對IFRS效益的影響	★ ERP環境下企業集團自行編製合併報表能力對XBRL資訊透明度之研究

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 ( 永不開放)

摘要(中)

本研究以台灣上市櫃公司為對象，探討企業內部控制之風險評估與控制作業對會計資訊品質與其信用風險及外資持股率之關聯性。實證結果顯示，企業內控之風險評估與控制作業達成度對會計資訊品質的影響呈顯著正相關，並與企業信用風險評等呈顯著負相關，此顯示公司落實內控之風險評估與控制作業，可有效提升其財務資訊品質，同時降低信用風險，使債權人與投資大眾能更信任企業，安心放貸與投資。另實證結果顯示，企業內控之風險評估與控制作業對會計資訊品質的影響，以及會計資訊品質對外資持股率，皆呈現顯著正相關，但內控之風險評估與控制作業對外資持股率雖呈現負相關的影響，但未達顯著水準，推測外資投資本國企業尚有其他考量因素，如企業獲利能力。本研究進一步以會計資訊品質為中介變數，探討企業內控之風險評估與控制作業是否會透過會計資訊品質，對信用風險評等及外資持股率產生重大影響？實證結果顯示，企業愈落實內控之風險評估與控制作業，除可提升會計資訊品質外，並進一步增加外資持股率且可降低企業信用風險等級。因此，企業在落實內部控制制度的同時，致力提升財務資訊品質，可降低其信用風險，創造優質投資環境，增加國內投資及外國投資機構之資金流入，延續企業成長及永續經營。

摘要(英)

This study examines the association between the risk assessment and control activities of internal control system, the quality of accounting information, TCRI grade and foreign investor shareholding rate for Taiwan IPOs. The empirical results show that risk assessment and control activities of internal control system is positively related to accounting information quality, and
both of them are negatively related to TCRI grade. Therefore, those firms have good risk assessment and control activities of internal control system operation can increase their accounting information quality and decrease TCRI grade. It facilitates creditors and investors’ confidence. The research finds that risk assessment and control activities of internal control
system operation have a positive effect on accounting information quality and accounting information quality have a positive effect on foreign investor shareholding rate, too. Risk assessment and control activities of internal control system operation have a negative but not
significant effect on foreign investor shareholding rate. It shows that foreign investors consider many factors when they make investment choices. For example, profitability of companies. The study also uses quality of accounting information as a mediator to examine whether risk assessment and control activities of internal control system operation have effects on foreign
investor shareholding rate and TCRI grade. The results show that mediation effects exist. Therefore, those enterprises want to attract domestic and foreign investment should try their best to create an excellent quality of investment environment by implementing their risk assessment and control activities of internal control system and strengthen accounting
information quality.

關鍵字(中)

★ 內部控制
★ 風險評估與控制作業
★ 會計資訊品質
★ 信用風險評等
★ 外資持股率

關鍵字(英)

★ Internal control
★ Risk assessment and control activities
★ Quality of accounting information
★ TCRI grade
★ Foreign investor shareholding rate

論文目次

摘要 ............................................................................................................................ i
Abstract .......................................................................................................................... ii
誌謝 .......................................................................................................................... iii
目錄 .......................................................................................................................... iv
圖目錄 ....................................................................................................................... v
表目錄 ...................................................................................................................... vi
一、緒論................................................................................................................ 1
1-1 研究動機與目的 .............................................................................................. 1
1-2 論文結構 ......................................................................................................... 2
1-3 研究流程 ......................................................................................................... 3
二、文獻探討 ........................................................................................................ 4
2-1 內部控制 ......................................................................................................... 4
2-2 會計資訊品質 .................................................................................................. 9
2-3 內部控制及會計資訊品質間關聯性之探討 .................................................. 15
2-4 信用風險評等 (TCRI)................................................................................... 16
2-5 信用風險評等與內部控制及會計資訊品質關聯性之探討........................... 21
2-6 外資持股率 .................................................................................................... 22
三、研究方法 ...................................................................................................... 24
3-1 研究架構 ....................................................................................................... 24
3-2 研究對象與問卷設計 .................................................................................... 27
3-3 問卷收發情形與樣本描述............................................................................. 27
3-4 構面評估 ....................................................................................................... 30
四、研究結果 ...................................................................................................... 36
4-1 敘述統計 ....................................................................................................... 36
4-2 統計檢驗 ....................................................................................................... 39
4-3 測量模型評估 ................................................................................................ 40
4-4 結構模型評估 ................................................................................................ 47
4-5 假說檢定 ....................................................................................................... 54
五、結論與建議 .................................................................................................. 55
5-1 研究結論 ....................................................................................................... 55
5-2 研究限制與未來建議 .................................................................................... 56
參考文獻 ..................................................................................................................... 57

參考文獻

中文部分
[1]吳安妮(1993)。台灣經理人主動揭露盈餘預測資訊內涵之實證研究。會計評論，第二十七期，76-107。
[2]余惠芳與邱怡華(2012)。獨立董監事、融資決策與公司績效之實證研究。華人經濟研究，第十卷第二期，1-15。
[3]呂素蓮、李國榮與謝勝涵(2014)。公司治理對企業信用評等之影響與預測。東吳經濟商學學報，第八十七期，97-133
[4]鄭桂蕙、余俊憲與王蘭芬(2012)。內部控制缺失與應計效果─獨立董監之調節效果。東吳經濟商學學報，第七十九期，81-120。
[5]馬秀如、賴森本、李美雀、葉秀蕙、阮中祺與謝雅仁 (譯) (2005)。企業風險管理─整體架構。臺北：財團法人中華民國會計研究發展基金會。
[6]江家瑜、薛敏正與羅詩韻(2015)。銀行業內控缺失與財務報表品質之關聯性研究。會計審計論叢，第五卷第一期，29-55。
[7]蔡文賢、藍淑慧(2015)。 IFRS經營管理 e化實務。臺北 : 碁峰資訊股份有限公司。
[8]張仲岳、蔡彥卿、劉啟群與薛富井(2015)。中級會計學，第二版。臺北；東華書局。
[9]李沃牆、余義賢(2009)。力霸集團財務危機預測─KMV、Z-SCORE與TCRI之比較。貨幣觀測與信用評等，第七十五期，66-84。
[10]李冠皓、陳惠玲(2009)。TCRI效力檢驗：失誤率、違約率及調整率。貨幣觀測與信用評等，第七十六期，65-94。
[11]林美鳳、梁嘉紋與金成隆(2010)。公司股權結構與外資持股關係之研究。中山管理評論，第十八卷第一期，101-142。
[12]張裕任、吳琮璠與王泰昌(2012)。影響外資持股偏好因素之探討：安全性及資訊不對稱。證券市場發展季刊，第二十四卷第一期，1-44
[13]曾乾豪、王怡心、王雅青與薛敏正(2015)。內部控制缺失與財務報表品質間之關聯性─來自新上市公司的證據。系統與管理，第二十二卷第三期，303-337
[14]高蘭芬(2004)。會計資訊對外資持股調整影響之研究。中山管理評論，第十二卷第三期，441-464
[15]蕭惠元、陳惠玲(2002)。各級TCRI之違約率統計。貨幣觀測與信用評等，第三十四期，19-25。
[16]金管會：2013年版國際財務報導準則(IFRSs) (2013)，2015年5月17日，資料來源：http://www.sfb.gov.tw/ch/home.jsp?id=528&parentpath=0,2
[17]金管會：ROC GAAP與IFRSs差異(2013)，2015年4月22日，資料來源：http://www.twse.com.tw/ch/listed/IFRS/aboutGAAP.php
[18]臺灣證券交易所：全體外資及陸資持股比例，2014年12月31日，資料來源：http://www.tse.com.tw/ch/trading/fund/MI_QFIIS/MI_QFIIS.php

英文部分
[1]Ashbaugh-Skaife, H. D., D. W. Collins, and R. Lafond (2006). The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics, 42, No.1-2, 203-243.
[2] Ashbaugh-Skaife, H. D., D. W. Collins, W. R. Kinney and R. Lafond (2008). The effects of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83(1), 217-250.
[3] Bagozzi, R. P. & Yi, Y. (2012). Specification, Evaluation, and Interpretation of Structural
Equation Models. Academy of Marketing Science, 40(1), 8‐34
[4]Chan, K. C., B. Farrell, and P. Lee. (2008). Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory 27(2), 161-179.
[5]Chin, W. W. (1998b). The Partial Least Squares Approach to Structural Equation Modeling, in Modern Methods for Business Research, G. A. Marcoulides (ed.), Mahwah, NJ: Erlbaum, 295-358.
[6]Claus Moser and Graham Kalton. (1985). Survey Methods in Social Investigation. London: Ashgate Dartmouth.
[7]Cronbach, L. J. (2004). My current thoughts on coefficient alpha and successor procedures. Educational and Psychological Measurement 64, 391-418.
[8]Dobre, M. (2011). Stock investors; response to disclosures of material weaknesses in internal control. Journal of Accounting and Management Information Systems 10(3), 397-423.
[9]Doyle, J. T., W. Ge, and S. McVay (2007). Accruals quality and internal control over financial reporting. The Accounting Review 82(5), 1141-1170.
[10]Fornell, C. and Cha, J. (1994). Partial least squares. In R.P. Bagozzi (Ed.). Advanced methods in marketing research. Cambridge: Blackwell, 52-78.
[11]Fornell, C. and Larcker, D.F.. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research 18 (1), 39-50.
[12]Gefen, D. (2000). E-commerce: the role of familiarity and trust. Omega, 28(6), 725-737.
[13]Goh, B. W. (2009). Audit committees, boards of directors, and remediation of material weaknesses in internal control. Contemporary Accounting Research 26(2), 549-579.
[14]Hair, Jr., J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis: A global perspective (7th ed.) Upper Saddle River, NJ: Pearson Prentice Hall.
[15]Hair, Jr., J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Thousand Oaks, CA: SAGE Publications Ltd.
[16]Khanna, T. and Palepu, K. (1999). Emerging market business groups, foreign investors, and corporate governance. NBER Working paper No. w6955, Harvard Universuty.
[17]Nunnally, J. C., and Bernstein, I. H. (1994). Psychometric theory (3rd ed.). New York: McGraw-Hill, Inc.
[18]Pirouz, D. M. (2006). An overview of partial least squares. Available at SSRN 1631359.
[19]Ringle, C. M., Sarstedt, M., and Mooi, E. A. (2010). Response-Based Segmentation Using Finite Mixture Partial Least Squares: Theoretical Foundations and an Application to American Customer Satisfaction Index Data. Annals of Information Systems (8), 19-49.
[20]Tavakol, M. and Dennick, R. (2011). Making sense of Cronbach’s alpha. International journal of Medical Education, 2, 53-55.
[21]Tripathi, S. (1998). A different world. Far East Economic Review, 161, No.33, 49-51.
[22]Van de Poel, K., and A. Vanstraelen. (2011). Management reporting on internal control and accruals quality: Insights from a “Comply-or-Explain” internal control regime. Auditing: A Journal of Practice and Theory 30(3), 181-209.

指導教授

蔡文賢

審核日期

2017-6-12

推文