THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS
碩士 === 銘傳大學 === 國際企業學系碩士在職專班 === 103 === Based on a sample of Taiwan listed firms over the period of 2007-2013, this study investigates the relationship between corporate governance and internal control weaknesses. All the data are collected from the database of the Taiwan Economic Journal (TEJ). Th...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2015
|
Online Access: | http://ndltd.ncl.edu.tw/handle/58kj4e |
id |
ndltd-TW-103MCU05321010 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-103MCU053210102019-05-15T22:17:45Z http://ndltd.ncl.edu.tw/handle/58kj4e THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS 公司治理機制與內部控制缺失之關聯性-以台灣上市公司為例 Sze-Ting Wang 王思婷 碩士 銘傳大學 國際企業學系碩士在職專班 103 Based on a sample of Taiwan listed firms over the period of 2007-2013, this study investigates the relationship between corporate governance and internal control weaknesses. All the data are collected from the database of the Taiwan Economic Journal (TEJ). The information regarding internal control weaknesses is collected from “Crisis Milestones” on Taiwan Corporate Credit Risk ( TCRI ) database of TEJ. In this study, we investigate the impact of the family ownership, institutional ownership, and the proportion of independent directors and supervisors’ on the number of internal control weaknesses. Our results indicate that family ownership and institutional ownership are negatively related to the number of internal control weaknesses. In addition, the higher proportion of independent directors and supervisors’ decrease the likelihood of internal control weaknesses. Therefore, an effective mechanism of corporate governance has an important influence on internal control quality. Ching-Wen Chi 戚靜玟 2015 學位論文 ; thesis 58 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
碩士 === 銘傳大學 === 國際企業學系碩士在職專班 === 103 === Based on a sample of Taiwan listed firms over the period of 2007-2013, this study investigates the relationship between corporate governance and internal control weaknesses. All the data are collected from the database of the Taiwan Economic Journal (TEJ). The information regarding internal control weaknesses is collected from “Crisis Milestones” on Taiwan Corporate Credit Risk ( TCRI ) database of TEJ. In this study, we investigate the impact of the family ownership, institutional ownership, and the proportion of independent directors and supervisors’ on the number of internal control weaknesses.
Our results indicate that family ownership and institutional ownership are negatively related to the number of internal control weaknesses. In addition, the higher proportion of independent directors and supervisors’ decrease the likelihood of internal control weaknesses. Therefore, an effective mechanism of corporate governance has an important influence on internal control quality.
|
author2 |
Ching-Wen Chi |
author_facet |
Ching-Wen Chi Sze-Ting Wang 王思婷 |
author |
Sze-Ting Wang 王思婷 |
spellingShingle |
Sze-Ting Wang 王思婷 THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
author_sort |
Sze-Ting Wang |
title |
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
title_short |
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
title_full |
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
title_fullStr |
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
title_full_unstemmed |
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND INTERNAL CONTROL WEAKNESSES: AN EMPIRICAL STUDY OF TAIWAN LISTED FIRMS |
title_sort |
relationship between corporate governance and internal control weaknesses: an empirical study of taiwan listed firms |
publishDate |
2015 |
url |
http://ndltd.ncl.edu.tw/handle/58kj4e |
work_keys_str_mv |
AT szetingwang therelationshipbetweencorporategovernanceandinternalcontrolweaknessesanempiricalstudyoftaiwanlistedfirms AT wángsītíng therelationshipbetweencorporategovernanceandinternalcontrolweaknessesanempiricalstudyoftaiwanlistedfirms AT szetingwang gōngsīzhìlǐjīzhìyǔnèibùkòngzhìquēshīzhīguānliánxìngyǐtáiwānshàngshìgōngsīwèilì AT wángsītíng gōngsīzhìlǐjīzhìyǔnèibùkòngzhìquēshīzhīguānliánxìngyǐtáiwānshàngshìgōngsīwèilì AT szetingwang relationshipbetweencorporategovernanceandinternalcontrolweaknessesanempiricalstudyoftaiwanlistedfirms AT wángsītíng relationshipbetweencorporategovernanceandinternalcontrolweaknessesanempiricalstudyoftaiwanlistedfirms |
_version_ |
1719127559018381312 |