陳國泰臺灣大學：會計學研究所鄭怡婷Cheng, Yi-TingYi-TingCheng2007-11-282018-06-292007-11-282018-06-292006http://ntur.lib.ntu.edu.tw//handle/246246/61773過去有關資訊科技方面之研究，多著重於資訊科技與企業整體營運之關聯，至於資訊科技與財務會計層面關聯之研究則多以資訊科技對會計人員編製財務資訊之方便性來發揮，少有探究資訊科技是否亦能幫助企業提升其財務報導品質者，故本論文之目的在於探討致力於提升資訊科技能力之企業，其財務報導品質是否亦受到一定程度之影響。 本論文以問卷調查方式蒐集實證資料，並以95年2月台灣上市櫃之1,189家公司為問卷寄發對象，有效回收樣本數為119筆，並以回收之資料驗證本論文所建立之模型及所提出之假說。 實證結果發現，資訊科技部門之人力資源、科技資源、關係資源及策略性IT願景，均對企業之資訊科技能力有顯著之正向影響。而資訊科技能力較佳之企業，將資訊科技運用於財務會計相關活動及程序的可能性亦較大；但此一看似能夠提高財務報導品質之作為，研究結果卻不如預期，資訊科技對財務報導之輔助與財務報導品質之間並未發現顯著關聯，推測原因可能與管理階層揭露心態仍居保守有關。In the past, most of the researches on information technology (IT) primarily focused on its relationship with corporation performance. As to the relationship between IT and financial accounting, some researches investigated how IT could help accountants prepare financial information. But there were few studies analyzing whether IT could help firms improve their financial reporting quality. Therefore, this study wants to find out that whether the quality of financial reporting will be improved when firms devote to IT capability enhancing. Through questionnaire, this study collected the information about their IT usage from 1,189 listed companies in Taiwan. Besides, we collected the annual reports of sample firms and the data needed for measuring financial reporting quality from the Market Observation Post System (MOPS). The research model and hypotheses are tested by 119 usable responses. The results are as follows: Four critical IT resources, human resources of IT department, technological resources, relationship resources and strategical IT vision, all have significant positive influence on a firm’s IT capability. The better the firm’s IT capability is, the more the firm uses IT to support financial reporting. But the firm’s financial reporting quality does not improve at the same time. This unexpected result may have something to do with the top management’s attitude toward financial disclosure. The top managers may keep the financial information produced by IT for internal purpose only because of business confidentiality and the cost benefit trade-off of disclosure.第一章 緒論1 第一節 研究背景1 第二節 研究動機3 第三節 研究目的5 第四節 論文結構與研究流程6 第二章 文獻探討8 第一節 資訊科技能力8 第二節 財務報導之品質27 第三節 資訊科技與財務報導之關係31 第三章 研究方法33 第一節 研究模型及假說33 第二節 研究變數之定義與衡量39 第三節 研究對象與資料來源50 第四節 統計方法54 第四章 資料分析與實證結果55 第一節 效度與信度分析55 第二節 敍述性統計分析與相關係數分析60 第三節 模型假說驗證65 第五章 結論與建議76 第一節 結論76 第二節 研究限制78 第三節 建議79 參考文獻81 中文81 英文81 附表一 財務報導品質揭露索引表86 附錄二 研究問卷90 附錄三 問卷信度效度分析96en-US資訊科技財務報導品質Information technologyfinancial reporting qualityother