會計評論  2022/01
會計評論第七十四期 (Vol.74)     47-102
DOI:10.6552/JOAR.202201_(74).0002  
內部控制缺失對盈餘管理與租稅規避 相關之財稅差異的影響  
The Effect of Internal Control Weakness on the Earnings Management and Tax Avoidance Related Book-Tax Differences
范宏書 / 天主教輔仁大學會計學系
Hung-Shu Fan, Department of Accounting Fu Jen Catholic University

林彥廷 / 天主教輔仁大學會計學系
Yan-Ting Lin, Department of Accounting Fu Jen Catholic University

陳慶隆 / 雲林科技大學會計系
Ching-Lung Chen, Department of Accounting National Yunlin University of Science and Technology
【中文摘要】
本研究目的在於探討內部控制缺失對盈餘管理與租稅規避相關之財稅差異的影響，研究樣本為我國2006年至2015年之上市櫃公司。實證結果顯示內控缺失與盈餘管理及租稅規避相關之財稅差異存在顯著正向關係，意謂內部控制不佳之公司，會進行較多的盈餘管理與租稅規避行為，而導致較高的財稅差異。前述實證結果在不同的內控缺失衡量與財稅差異的衡量之下仍具一致性。
【中文關鍵字】 內部控制缺失、財稅差異、盈餘管理、租稅規避

【英文摘要】
This study aims to investigate the relationship between internal control weakness and earnings management and tax avoidance related book-tax differences. The sample of this study consists of the firms listed on Taiwan Stock Exchange and Taipei Exchange (GreTai Securities Market) during 2006 and 2015. The empirical results present that internal control weakness is positively related to earnings management- and tax avoidance-related book-tax differences, suggesting that the firms with internal control weaknesses potentially conduct more earnings managing and tax avoiding arrangements than the firms without internal control weaknesses do. The findings are consistent using different ways to measure internal control weaknesses and book-to-tax differences.
【英文關鍵字】Internal control weakness, Book-tax differences, Earnings management, Tax avoidance.