本研究以台灣上市櫃公司為研究對象，分析内部稽核品質對財務報導品質 (以異常應計數為代理變數）之影響。内部稽核品質係依據相關文獻、審計準 則及相關規範發展而成，除以内部稽核人員之内部稽核職務資歷、外部審計經 歷、專業證照、在職進修與學歷等特性發展五項個別之内部稽核特性變數外， 並另合併此五項内稽特性變數成另一綜合品質指標。實證結果顯示，内部稽核 綜合品質指標與異常應計數絕對值呈反向關係，内稽品質好，財務報導品質佳， 且與負異常應計數呈正向關係，具有減緩調降盈餘之效果。針對個別内稽特性 對財務報導品質影響之分析結果發現，内稽任職年資對財務報導品質有顯著的 影響。本文實證結果除有助於了解内部稽核的效能之外，亦對内稽文獻及盈餘 管理文獻提供增額的貢獻。

Using a sample of companies listed in Taiwan Stock Exchange and OTC market over the period of 2005-2007, we investigate the effect of characteristics of internal auditors (IAs) on the quality of external financial reporting proxied by performance-matched abnormal accruals. Guided by auditing standards, regulations, and the related literatures, we develop five individual measures一on-the-job experience, percentage of IAs with external audit experience in public accounting firms, percentage of IAs that are professionally certified, training hours, and percentage of IAs with accounting major一and one composite measure for the quality of internal audit function (IAF). The primary research findings indicate that the composite IAF quality measure is negatively (positively) associated with the magnitude of abnormal accruals (negative abnormal accruals). The results imply that the better the IAF quality, the lower the magnitude of earnings management, including reduced downward manipulation of earnings. With respect to individual IAF quality measures, the analyses show that on-the-job experience is associated with more reliable financial reporting behavior. These findings provide incremental contribution to both literatures of earnings management and internal auditing.