CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience

• Main Authors: CHEN, YU-JEN, 陳佑任
• Other Authors: Kao,Hui-Sung
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/9992ve

碩士 === 逢甲大學 === 會計學系 === 106 === This study examines the influence of CEO power on the internal control weaknesses of the corporation, and uses a CPA to verify the moderating effect of corporate governance. The sample is using listed companies in Taiwan over the period of 2011-2016. We find CEO power are significantly negatively correlated with internal control weaknesses. Indicating that the company with greater CEO power and less internal control weaknesses. After being incorporated into the company’s external governance oversight mechanism, the intersection of CPA Experience with CEO power is significantly negatively correlated with the internal controls weaknesses. Our findings provide evidence that CPA able to effectively supervise internal control weakness and reduce the impact on CEO power of internal control weakness.