Managerial Overconfidence and Material Weakness in Internal Control

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基本資料

Project title

Code/計畫編號

NSC102-2410-H424-003

Translated Name/計畫中文名

過度自信與內部控制缺失

Project Coordinator/計畫主持人

Shu-Miao Lai

Funding Organization/主管機關

National Science and Technology Center for Disaster Reduction

Department/Unit

Department of Accounting, KNU

Website

https://www.grb.gov.tw/search/planDetail?id=3107778

Year

2013

Start date/計畫起

01-08-2013

Expected Completion/計畫迄

31-07-2014

Bugetid/研究經費

469千元

ResearchField/研究領域

管理科學

本研究檢測理人過度自信與內部控制重大缺失之關聯性。本研究推論由於過度自信的經理人傾向高估未來資本投資方案之預期報酬、低估控制風險以及過度依賴自己的知識而忽略會計師與董事會的建言，因而低度投入資源於增進內部控制品質，導致內部控制重大缺失。首先，使用不同的過度自信衡量變數，本研究假設並預期經理人過度自信與內部控制重大缺失呈現正向關係。其次，本研究進一步檢測較強的公司治理機制是否能減緩過度自信對內部控制品質的負面效果。整體而言，透過檢測過度自信對內部控制品質的影響，本研究試圖補充目前大量湧現的過度自信相關文獻，並且擴充現有的文獻其發現過度自信顯著影響財務報表品質。This study examines the association between managerial overconfidence and internal control quality. I conjecture that managerial overconfidence adversely affects internal control quality because overconfident managers tend to overestimate the future returns from capital investments, underestimate internal control risks, and overweight their knowledge, which results in underinvesting resources in improving the quality of internal controls over financial reporting, leading to internal control weaknesses. Using several proxies for managerial overconfidence, I expect that a positive association between overconfidence and material weaknesses in internal control. I also examine whether stronger corporate governance mitigate this negative effect of managerial overconfidence on internal control quality. Overall, through investigating the association between overconfidence and internal control weaknesses, my study attempt to add to the growing literature on overconfidence and extend the findings that managerial overconfidence affects financial reporting quality.

Keyword(s)

過度自信
內部控制
公司治理
Overconfidence
internal control
corporate governance

DSpace CRIS

Managerial Overconfidence and Material Weakness in Internal Control

基本資料

Description