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標題: 家族企業、財務主管異常更換及產業專家會計師與內部控制缺失之關聯性
The Association between Internal Control Weaknesses and Family Firms, CFO Turnover and Auditor Industry Specialization
作者: 楊宛凌
Yang, Wan-Ling
關鍵字: Family Firms;家族企業;CFO Turnover;Auditor Industry Specialization;Internal Control Weaknesses;財務主管異常更換;產業專家會計師;內部控制缺失
出版社: 會計學研究所
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In recent years, the scandals of Enron in America and Procomp in Taiwan among others show that the internal control system has not worked efficiently. This has catalyzed the enactment of the Sarbanes Oxley Act in America and numerous amendments of related regulations in Taiwan. Since such issue has been heavily discussed by the businesses or the financial community. The purpose of the study is therefore to investigate the association between internal control weakness and family firms, CFO turnover and auditor industry specialization.
Data were collected from the prospectuses of the listed companies (including OTC companies) in Taiwan Stock Exchange from 2002 to 2010. The prospectuses disclosed suggestions for internal control weaknesses for three years prior to being listed. The Logistic regression is adopted to test the hypotheses. The empirical results indicate that, compared to non-family firms, family firms have a higher possibility of having internal control weaknesses. The relation between the unusual CFO turnover and the lack of adequate internal control is positive. However, the relation between companies hiring industry specialist auditors and internal control weaknesses is significantly negative.
其他識別: U0005-2706201120045900
Appears in Collections:會計學系所

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