The Alignment between Enterprise Risk Management, Corporate Governance and Corporate Characteristics: The Impact on Organizational Performance

• Main Authors: Chang,Shu-Wei, 張書維
• Other Authors: Lee, Chia-Ling
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/98009950796231981395

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 101 === In the past study, emphasis on alignment between enterprise risk management and corporate governance, this study in addition to corporate governance variables, but also joined the firm characteristics variables to verify that corporate governance and corporate characteristics to help companies use enterprise risk management index? In addition, in this study, to verify enterprise use enterprise risk management index is to help organization performance? The enterprise is divided into high-performance, low-performance enterprise and enterprise risk management model by adding audit fees variables to verify the three relevance and enterprise risk management impact on organization performance. Finally, this study use deviation to verify alignment between enterprise risk management, corporate governance and corporate characteristics impact on organizational performance. In this study, the Taiwan stock exchange publicly traded companies for the study, empirical results, corporate governance variables that employment of big four certified public accountants, independent directors percentage and company characteristics that environmental uncertainty, industry competition, organizational size for the degree of implementation of enterprise risk management has a significant positive correlation, in corporate governance variables, directors monitoring and degree of implementation of enterprise risk management has a significant negative correlation; the degree of implementation of enterprise risk management and organization performance also has a significant positive correlation. In addition, the high-performance and low-performance enterprise in corporate governance, corporate characteristics variables for the degree of implementation of enterprise risk management has significant positive correlation, while the degree of implementation of enterprise risk management and organization performance are showing a significant positive correlation. The company disclosed audit fee, regardless of whether the enterprise risk management model by adding audit fee variable, and its relevance to the enterprise risk management and enterprise risk management has no effect on the organization performance. Finally, the use of deviation verifies the relevance of the three impacts on performance that showed no significant effect.