The Impact of ERP Performance and IFRS Financial Statement Consolidation on the Internal Control

• Main Authors: Chu-Lun Hsieh, 謝居倫
• Other Authors: Wen-Hsien Tsai
• Format: Others
• Language: en_US
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/dueanq

博士 === 國立中央大學 === 企業管理學系 === 105 === Few studies have examined the current status of IFRS conversions in Taiwan, the impact of conversions in practice and the influence on firms internal control objectives and consolidated financials. This paper first identifies IS implementation performance, IFRS financial report consolidation, IFRS information quality and firms internal control through literature reviews. Then, through a systematic questionnaires survey among Taiwan corporations as listed in SEC, OTC and ESM as the research subjects in 2015, using structural equation model (SEM) and combining the Committee of sponsoring organizations of the treadway commission (COSO) internal control frameworks and ERP performance concept, our results indicated that the companies demonstrating ERP performances and equipped with the self-ability of preparing consolidated financial statement (CFS) will find it easier to accomplish CFS by following the procedures of preparing CFS. That the self-ability of preparing CFS alone cannot boost the IFRS information quality, only by strict compliance with the procedures of preparing CFS can the self-ability of preparing CFS show a significant impact on the IFRS information and accelerate the achievement of internal control objectives.