Internal Control Weakness and Key Audit Matters
碩士 === 輔仁大學 === 會計學系碩士班 === 106 === Abstract： This study aims to explore the relationship between key audit matters and the internal control weakness. The sample of this study consists of Taiwan listed firms disclosing key audit matters in 2016. The empirical results shows that the item counts of ke...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/8gffg9 |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 106 === Abstract：
This study aims to explore the relationship between key audit matters and the internal control weakness.
The sample of this study consists of Taiwan listed firms disclosing key audit matters in 2016.
The empirical results shows that the item counts of key audit matters of firms with more internal control weakness are higher than that of firms without internal control weakness.
This study conducts a number of sensitivity tests. The sensitivity tests include (1) replacing the number of internal control weakness with the fines of internal control weakness, (2) replacing the number of internal control weakness with internal control weakness dummy variable, (3) replacing the item counts of key audit matters with the word counts of key audit matters. The empirical results of these sensitivity tests are similar to the main test.
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