會計師任期與內部控制缺失

• Main Authors: Hsu,Yi-Ju, 徐怡如
• Other Authors: Fan, Hung-Shu
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/15324376951951715331

碩士 === 輔仁大學 === 會計學系碩士班 === 102 === This study aims to explore the effect of audit tenure on the internal control werkness (ICW). The sample of this study consists of publicly listed companies, OTC companies from year 2006 to 2012. The empirical results are as follows: 1.There is a significant-positive relationship between audit-firm tenure and ICW, which indicates the longer the audit-firm tenure, is, the more likely that ICW occurs. 2.There is a significant-negative relationship between auditor tenure and ICW, which indicates the longer the auditor tenure, is, the less likely it is for ICW to occur. In this study, several sensitivity tests were performed, including replacing ICW dummy variable with the fines and the frequency of the penalty due to weak internal control tests, using the tenures of the audit firm after these companies’ IPO and the second auditor tests. The results of the sensitivity tests conform to the previous empirical results.