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。

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.