臺大管理論叢 NTU Management Review VOL.28 NO.1

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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？
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Table 4 Contingency Tables for the Different Regime Samples
Panel A: SOX 302 Regime
Panel B: SOX 404 Regime
Non-restatement
Companies
RestatementCompanies
Total
Non-restatement
Companies
RestatementCompanies
Total
Ineffective
ICFR
7
14
21
Ineffective
ICFR
204
267
471
Effective
ICFR
2,133
568
2,701
Effective
ICFR
8,430
1,004
9,434
Total
2,140
582
2,722
Total
8,634
1,271
9,905
(χ
2 = 25.819,
p
< 0.001)
(χ
2 = 850.333,
p
< 0.001)
Panel C: AS2 Regime
Panel D: AS5 Regime
Non-restatement
Companies
RestatementCompanies
Total
Non-restatement
Companies
RestatementCompanies
Total
Ineffective
ICFR
132
204
336
Ineffective
ICFR
72
63
135
Effective
ICFR
3,397
512
3,909
Effective
ICFR
5,033
492
5,525
Total
3,529
716
4,245
Total
5,105
555
5,660
(χ
2 = 500.299,
p
< 0.001)
(χ
2 = 212.470,
p
< 0.001)