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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64944
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64944

    Title: Restoring Trust after Internal Control Weaknesses: Does Corporate Governance Matter?
    Other Titles: 公司治理能重建信心嗎?以內部控制缺失為例
    Authors: Chin,Chen-Lung;Weng,Tzu-Ching
    Contributors: 會計系
    Keywords: Internal control weaknesses;analyst following;stock value;remediation
    Date: 2013-04
    Issue Date: 2014-03-27 16:04:44 (UTC+8)
    Abstract: This study explores the role of corporate governance for firms with internal control weaknesses (hereafter ICW firms). We use a sample identified effective and ineffective internal control by their auditors. First, we find that ICW firms have lower analyst following and stock value. We also find that ICW firms with more internal governance improvement tend to remedy their control problems in successive year: Moreover, the internal governance improvement offers the remediation firms positive economic benefits, such as greater analyst following and higher stock value. Therefore, our results provide evidence that despite of ineffective internal control system, corporate governance improvement, i.e. board and audit committee structure and monitoring mechanism, can help ICW firms to remedy their internal control problems more quickly and furthermore restore trusts from analysts and investors in the capital market.
    Relation: 管理學報,30(2),99-126
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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