Internal Control Quality and Employees

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Project title

Code/計畫編號

MOST109-2410-H019-001

Translated Name/計畫中文名

內部制品質對員工的影響

Project Coordinator/計畫主持人

Shu-Miao Lai

Funding Organization/主管機關

National Science and Technology Council

Department/Unit

Bachelor Degree Program in Ocean Business Management

Website

https://www.grb.gov.tw/search/planDetail?id=13544306

Year

2020

Start date/計畫起

01-08-2020

Expected Completion/計畫迄

31-07-2021

Bugetid/研究經費

654千元

ResearchField/研究領域

財政（含金融，保險）

本研究探討內部控制品質對員工離職率的影響。本研究預期重大內部控制缺失與員工離職率將呈現正向關係。本研究進一步預期該正向關係在管理階層態度所引發的內部控制缺失之公司將更加顯著。此外，本研究探討內部控制缺失與員工離職率之正向關係在人力資本密集度愈高的產業是否更加顯著。最後，本研究預期當內部控制缺失改正後，員工離職率將顯著下降。整體而言，本研究提出新論點探討內部控制品質是否為員工決定去留該公司的重要決定因素。
This study examines the association between ineffective internal control over financial reporting (ICOFR) and the employee turnover. I predict that material weaknesses in ICOFR are positively associated with employee turnover. This positive association is stronger in firms with “top at tone” material weaknesses. I also predict that the positive association between material weaknesses in ICOFR and employee turnover is stronger among firms in industries that re more dependent on human capital. In addition, I predict that employee turnover is negatively associated with subsequent remediation of a material weakness. Overall, my study provide new insight that ineffective internal controls over financial reporting have effect on employee turnover.

Keyword(s)

員工離職率
內部控制
重大缺失
Employee turnover
internal control
material weakness

DSpace CRIS

Internal Control Quality and Employees

Details

Description