摘要(英) |
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. |
參考文獻 |
中文部份
1.林雅芳,2012 “導入國際財務報導準則對內部控制影響之研究”,內部稽核季刊,80期,頁35-38,10月。
2.鄭丁旺,中級會計學,第十一版,2012年9月。
3.王怡心,2010,“內部稽核對IFRS需有的認識”,內部稽核季刊,71期,頁4-7,7月。
4.陳惠玲,2013,TEJ信用風評估專刊2013年9月。
5.蔡文賢、吳燕瑛、李秀梨、李佳璋〈2015〉,探討家族企業內部控制落實性-個案分析。2015會計趨勢與教育研討會,文化大學會計學系,台灣,台北市。
6.蔡文賢、藍淑惠〈2015〉,IFRS經營管理e化實務。台北市:碁峰出版社。
7.周建宏 (2013),IFRSs合併財務報告編制作業。推動我國採用國際財務報導準則」宣導說明會,財團法人會計研究發展基金會,台灣,台北市。
8.江美艷 (2010),【IFRS文章分享】-IFRS對企業之影響。取自2010年1月10日, http://www.ifrs.org.tw/ifrs/Article/A034.pdf
9.江美艷 (2014),改善IFRSs合併財務報告編製流程。編製合併財務報告準備事項, 財團法人會計研究發展基金會,台灣,台北市。
10.倍力資訊,(2011年3月),使用系統編製合併報表之必要性及優點
11.顏蘋,2012,國際會計準則對公司治理、會計資訊品質之影響,國立中山大學高 階經營碩士學程在職專班碩士論文。
12.宋孟霖 (2016),主管機關「協助上市(櫃)、興櫃公司提升編製合併財務報告能力」 編製合併報表之內控制度與內稽實務。財團法人會計研究發展基金會,台灣,台北市。
13.鄭丁旺 (2013),IFRS與公司治理,內部稽核季刊,84,31-32。
14.徐永堅 (2016),主管機關「協助上市(櫃)、興櫃公司提升編製合併財務報告能力」政策解析與企業因應實務。財團法人會計研究發展基金會,台灣,台北市。
15.馬嘉應、張先治、張力 (2006),內部控制制度與執行之研究(上)。會計研究月刊,第243期,110-118。
16.國際會計準則理事會,「How we develop IFRS Standards」,取自http://www.ifrs.org/How-we-develop-standards/Pages/How-we-develop-standards.aspx。
17.國際會計準則理事會,How we are structured,取自http://www.ifrs.org/About-us/Pages/How-we-are-structured.aspx。
18.臺灣證券交易所,「國際財務報導準則IFRSs專區」,取自 http://www.twse.com.tw/ch/listed/IFRS/aboutIFRS.php。
19.Joseph F. Hair, Jr, G. Tomas M. Hult, Christian M. Ringle,Marko Sarstedt (2016),「結構方程模式:偏最小平方法PLS-SEM」,湯家偉譯,台北市:高等教育文化。
20.馬秀如、於懋玲 (2003),「企業合併報表與落實公司治理之研究」,取自http://nccur.lib.nccu.edu.tw/handle/140.119/48460。
21.佟韻玲 (2012),導入國際財務報導準則對內部控制制度影響之個案探討,政治大學經營管理研究所碩士論文。
22.張振山 (2013),採用國際財務報導準則之挑戰與因應。
23.蔡文賢、吳燕瑛、陳專塗 (2016.3),"內部控制、合併財報編制能力與財報品質之關聯性探討",2016國際大數據ERP學術及實務研討會(台灣,台北市)
24.周建宏,2009,全面採用IFRS對企業的衝擊與影響,資誠通訊,第222期(3月):8-11。(Zhou, J. H. 2009. The impact of full adoption IFRS on business. PwC Taiwan Communications (Chinese edition) 222 (March): 8-11.)
英文部份
1.Preacher, Kristopher J., Kelley, Ken. (2011), Effect Size Measures for Mediation Models: Quantitative Strategies for Communicating Indirect Effects. Psychological Methods, Vol 16(2), Jun 2011, 93-115.
2.Jain, P. (2011), IFRS Implementation in India:Opportunities and Challenges, World Journal of Social Sciences, 1 (1), pp.125-136.
3.Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, 82(5), 1141-1170.
4.Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior Research Methods, Instruments, & Computers, 36, 717-731.
5.Baron, R. M. and Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology. 51(6), 1173-1182.
6.Sobel, M. E. (1982). Asymptotic confidence intervals for indirect effects in structural equation models. In S. Leinhart (Ed.), Sociological methodology 1982 (pp. 290-312). San Francisco: Jossey-Bass.
7.COSO (2013). Guidance on Internal Control — Integrated Framework (2013), This page was last updated 6 June 2013, from http://www.coso.org/IC.htm
8.PCAOB (2004). An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements from http://pcaobus.org/Rules/Rulemaking/Docket008/2004-03-09_Release_2004-001-all.pdf
9.Shrout PE, Bolger N. (2002). Mediation in experimental and nonexperimental studies: New procedures and recommendations. Psychological Methods, 7(4):422-45.
10.Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet.Journal of Marketing theory and Practice, 19(2), 139-152.
11.Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2013). A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications.
12.IFRS Foundation (2015), IFRS Foundation publishes updated guide to IFRS use around the world. Retrieved on May 2, 2016 from
http://www.ifrs.org/Alerts/Publication/Pages/IFRS-Foundation-publishes-updated-guide-IFRS-use-around-the-world-April-2015.aspx
13.Ahmed, A. S., Neel, M., & Wang, D. (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence, Contemporary Accounting Research, 30(4), 1344-1372.
14.Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2015). The Economic Consequences Associated with Integrated Report Quality: Early Evidence from a Mandatory Setting, Available at SSRN 2699409.
15.DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability, Journal of Accounting and Economics, 51(3), 240-258.
16.Preacher, K. J., & Hayes, A. F. (2008). Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models. Behavior Research Methods, 40, 879-891. |