CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience
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 powe...
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ndltd-TW-106FCU003850222019-05-30T03:50:42Z http://ndltd.ncl.edu.tw/handle/9992ve CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience CEO權力與內部控制缺失-會計師經驗之調節效果 CHEN, YU-JEN 陳佑任 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. Kao,Hui-Sung 高惠松 2018 學位論文 ; thesis 65 zh-TW |
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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.
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Kao,Hui-Sung |
author_facet |
Kao,Hui-Sung CHEN, YU-JEN 陳佑任 |
author |
CHEN, YU-JEN 陳佑任 |
spellingShingle |
CHEN, YU-JEN 陳佑任 CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
author_sort |
CHEN, YU-JEN |
title |
CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
title_short |
CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
title_full |
CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
title_fullStr |
CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
title_full_unstemmed |
CEO Power and Internal Control Weaknesses-The Moderating Effects of CPA Experience |
title_sort |
ceo power and internal control weaknesses-the moderating effects of cpa experience |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/9992ve |
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