255 /304
255
臺大管理論叢
2018/4
第
28
卷第
1
期
255-286
DOI:10.6226/NTUMR.201804_28(1).0007
沙賓法 404 條及審計準則第 5 號是否會減少內
部控制揭露錯誤？
Do Both SOX 404 and AS5 Reduce ICFR-Disclosure Errors?
摘 要
本研究旨在研究沙賓法
404
條及審計準則第
5
號對於內部控制揭露錯誤的影響。本
研究參考
Knechel and Vanstraelen (2007)
的方法，將重編公司視為內部控制較不健全
之公司，這些公司理應較可能會收到內部控制否定意見，反之亦然。本研究假定若
重編公司報導內部控制系統為有效，此時意味犯型二錯誤的機率較高；若非重編公
司報導公司內部控制系統為無效，此時意味犯型一錯誤的機率較高。型二及型一錯
誤皆代表內部控制品質降低。本研究發現實施沙賓法
404
條後可以使型二錯誤發生
機率降低，並不會使型一錯誤發生機率增加。此外本研究也發現較具彈性的審計準
則第
5
號可以使型一錯誤發生機率降低，有助提高查核內部控制之效率。但審計準
則第
5
號卻會使得型二錯誤發生機率增加，損及內部控制揭露品質。
【關鍵字】
沙賓法
404
條、審計準則第
5
號、內部控制揭露錯誤、內部控制揭露品質、
內部控制查核
Abstract
The purpose of this study is to examine the effect of both SOX 404 and AS5 on ICFR-
disclosure errors. We follow the rationale and method developed by Knechel and
Vanstraelen (2007) and regard restatement companies (nonrestatement companies) as
those with weak (effective) internal controls and greater (lower) likelihood to receive
adverse ICFR opinions. We presume that deterioration in ICFR-disclosure quality is
shown by an increase in the likelihood of Type II errors (a restatement company fails to
conclude that its internal control system is ineffective for the restated period) or an
increase in the likelihood of Type I errors (a nonrestatement company concludes that its
internal control system is ineffective for the nonrestatement period). Our evidence
indicates that the enactment of SOX 404 reduces the Type II errors of ICFR disclosures,
without the side effect of increasing Type I errors. In addition, we find that even though
the more flexible and less prescriptive AS5 can enhance the efficiency of ICFR audits by
reducing Type I errors, it inadvertently lowers public ICFR-disclosure quality, measured
as increased Type II errors.
【
Keywords
】
SOX 404, AS5, ICFR-disclosure errors, quality of internal control
disclosure, internal control audit
邱献良
/
國立中正大學會計與資訊科技學系助理教授
Hsien-Lian Chiu
, Assistant Professor, Department of Accounting and Information Technology, National
Chung Cheng University
周玲臺
/
國立政治大學會計學系教授
Ling-Tai Lynette Chou
, Professor, Department of Accounting, National Chengchi University
Received 2014/7, Final revision received 2015/9