The Related Party Transaction and Audit Committee on Internal Control Weakness
碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === Using a hand-collected sample of initial public offerings and seasoned equity offerings firms that had internal control weakness for the period from 2007 to 2016, this study investigates the relationship between related party transaction and audit committee o...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/22rwvv |
| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === Using a hand-collected sample of initial public offerings and seasoned equity offerings firms that had internal control weakness for the period from 2007 to 2016, this study investigates the relationship between related party transaction and audit committee on internal control weakness (hereafter ICW). The empirical evidence finds that firms engage in related party purchases and financial transactions, higher related party purchase and lending transaction ratios are more likely to lead to the incidence of ICWs. However, the establishment of the audit committee was negatively related to the lack of internal control, indicating that the audit committee can reduce the incidence of internal control deficiencies.
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