C.P.A. Discipline and Internal Control Weakness

• Main Authors: HUANG, KAO-CHIN, 黃國欽
• Other Authors: FAN, HUNG-SHU
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/88547590547084574644

碩士 === 輔仁大學 === 會計學系碩士班 === 103 === Abstract Graduate Institute of Accounting Fu Jen Catholic University Title of Thesis：C.P.A. Discipline and Internal Control Weakness Name of Student：Huang, Kaochin-Chin Advisor：Dr. Fan, Hung-Shu Total Pages：85 pages Month/Year：07/2015 Key Words：CPA Discipline, Internal Control Weakness Abstract： This study aims to explore the effect of CPA discipline on the internal control werkness (hereafter, ICW). The sample of this study consists of TSE- listed and OTC-listed companies from year 2006 to 2013. The empirical results are as follows: 1. There is a significant-positive relationship between the Main CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Main CPA being disciplined are more likely to incur ICW. 2. There is a significant-positive relationship between the Secondary CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Secondary CPA being disciplined are more likely to incur ICW. 3. There is a significant-positive relationship between the Main or Secondary CPA discipline dummy variable and ICW dummy variable, which indicates that the firms with the Main or Secondary CPA being disciplined are more likely to incur ICW. In this study, several sensitivity tests are performed, including replacing ICW dummy variable with the fines and the frequency of the penalty due to weak internal control tests, and dividing sample into electronics and non-electronics subsample tests. The results of the sensitivity tests are similar to the previous empirical results.